Hugle Corporation's activity-based costing system has three activity cost pools-Machining, Setting Up, and Other. The company's overhead costs have already been allocated to these cost pools as follows:

Machining	$	26,625
Setting up	$	92,232
Other	$	18,500

Costs in the Machining cost pool are assigned to products based on machine-hours (MHs) and costs in the Setting Up cost pool are assigned to products based on the number of batches. Costs in the Other cost pool are not assigned to products. The following table shows the machine-hours and number of batches associated with each of the company's two products:

	MHs	Batches
Product E8	2,370	1,000
Product V8	8,280	830
Total	10,650	1,830

Additional data concerning the company's products appears below:

	Product E8		Product V8
Sales (total)	$	268,000	$	235,500
Direct materials (total)	$	86,800	$	88,000
Direct labor (total)	$	96,000	$	62,800