Fine Industries uses activity$-$based costing to assist management in setting prices for the company's three major product lines. The following information is available:

Activity Cost Pool

Pre$-$determined Overhead Rates $($PDOR$)$

Cutting

$$36\mathrm{.}00$ per labor hour

Stitching

$$25\mathrm{.}00$ per machine hour

Inspections

$$17\mathrm{.}50$ per inspection hour

Packing

$$12\mathrm{.}50$ per finished unit

$\backslash$table$[[$Actual Activity,Product A$,$Product B$,$Product C$],[$Cutting$,10,000$ labor hours,$12,000$ labor hours,$5500$ labor hours$],[$Stitching$,100,000$ machine hours,$144,000$ machine hours,$76,000$ machine hours$],[$Inspections$,80,000$ inspection hours,$40,000$ inspection hours,$40,000$ inspection hours$],[$Packing$,21000$ units,$29000$ units,$13000$ units$],[,,,]]$

Calculate the assigned manufacturing overhead to Product $C?$

Please show your work to earn partial credit.