Fischer, Inc., uses activity-based costing. The company produces two products, Small and Big. Information relating to the two products is as follows: Small Big Units produced 38,000 50,000 Machine-hours 15,000 17,000 Direct labor-hours 16,000 24,000 Materials handling (number of moves) 8,000 12,000 Setups 10,000 14,000 The following costs are reported: Materials handling $320,000 Labor-related overhead 960,000 Setups 480,000 Setup costs assigned to Big are?