he $195$ Factory produces replacement parts and assemblies for vintage Cessna aircraft. The company is considering replacing its current costing system with an activity$-$based approach. It has identified three activities: computer$-$aided design; fabrication; and assembly and finishing. Data regarding these activities has been collected in the table below.

Activity

Activity Driver

Driver Consumption

Activity Cost Pool

Computer$-$aided design $($CAD$)$

$($CAD$)$ hours

$2,000$

$$1,000,000$

Fabricating

Machine hours

$2,000$

$$600,000$

Assembly and finishing

Direct labor hours

$8,000$

$$400,000$

Two jobs are currently complete and ready for delivery to the customer. One is a wing assembly that required raw materials costing $$5,000$ and consumed $40$ direct labor hours $($at $$25\mathrm{.}00$ per hour$).$ The wing assembly is a standard product that required only one $(1)$ hour of CAD time and three $(3)$ hours of machine time.

What is the total cost that an activity$-$based costing system would assign to this job?