Hickory Company manufactures two products15,000 units of Product Y and 7,000 units of Product Z. The company uses a plantwide overhead rate based on direct labor-hours. It is considering implementing an activity-based costing (ABC) system that allocates all $674,000 of its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products Y and Z:

Activity Cost Pool	Activity Measure	Estimated Overhead Cost		Expected Activity
Machining	Machine-hours	$	216,700	11,000	MHs
Machine setups	Number of setups	$	79,900	170	setups
Product design	Number of products	$	81,000	2	products
General factory	Direct labor-hours	$	296,400	13,200	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	6,700	4,300
Number of setups	60	110
Number of products	1	1
Direct labor-hours	7,700	5,500

10. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Z?