Harold Company manufactures partner desks and uses an activity-based costing system to allocate all manufacturing conversion costs. Each partner desk consists of 20 separate parts totaling $220 in direct materials, and requires 7.0 hours of machine time to produce. Additional information follows:

Activity	Allocation Base	Cost Allocation Rate
Materials handling	Number of parts	$2.00 per part
Machining	Machine hours	$3.10 per machine hour
Assembling	Number of parts	$1.00 per part
Packaging	Number of finished units	$4.00 per finished unit

What is the total manufacturing cost per partner desk?