Esme Company is a wholesale distributor that uses activity$-$based costing for all of its

overhead costs. The company has provided the following data concerning its annual

overhead costs and its activity$-$based costing system:

Overhead costs:

Distribution of resource consumption:

The "Other" activity cost pool consists of the costs of idle capacity and organization$-$

sustaining costs. The amount of activity for the year is as follows:

To the nearest whole dollar, how much wages and salaries cost would be allocated to

a customer who made $8$ orders in a year?