Emerald Corporaiton's overhead budget for 2013 was as follows:

Factory Supervision	$450,000
Utilities costs	250,000
Insurance	30,000
Property taxes	25,000
Deprectiation	125,000
Total	$880,000

750,000 units were produced in 2013. Direct labor cost is $42,000,000. For both 2013 and 2014, each unit required 4 direct labor hours at $14 per hour. In 2014, property taxes, insurance, and depreciation are expected to stay at 2013 levels. Utilities costs vary proprotionally with units produced. Factory supervision increases by increments of $45,000 for every 300,000 increase in direct labor hours. The 2014 expected production is 1,200,000 units. What will be the value for factory supervision of Emeral in the 2014 budget?