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 $729,600 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	$ 227,700	11,000	MHs
Machine setups	Number of setups	$ 153,900	270	setups
Product design	Number of products	$ 91,000	2	products
General factory	Direct labor-hours	$ 257,000	13,200	DLHs

Activity Measure	Product Y	Product Z
Machine-hours	7,700	3,300
Number of setups	60	210
Number of products	1	1
Direct labor-hours	8,700	4,500

9. Using the ABC system, how much total manufacturing overhead cost would be assigned to Product Y? (Round all intermediate calculations to 2 decimal places.)