Flavorland Brands packages single-sized servings of sugar and sugar substitute for fast food restaurants. The activities required to package sugar are fewer and less complex than for sugar substitute. Current production of sugar packets and sugar substitute packets are 9,000,000 units each. The direct costs of producing the two products (per packet) are as follows:

	Pure Sugar	Sugar Substitute
Direct Materials	$ 0.01	$ 0.02
Direct Labor	0.02	0.04

Overhead is currently assigned to the two products on the basis of machine hours. The following information is provided regarding overhead costs:

Activity	Traceable Costs	Cost Driver	Pure Sugar	Sugar Substitute	Total
Setup	$ 75,000	No. of setups	50	100	150
Packing	125,000	No. of machine hrs.	10,000	15,000	25,000
Inspection	25,000	No. of batches	200	300	500
	$225,000

Using the current method of overhead cost allocation based on machine hours, how much total overhead cost will be assigned to the Sugar Substitute product?