H&Y Company uses four activity pools to apply overhead to its products. Each activity has a cost driver used to allocate the overhead costs to the product. The activities and related overhead costs are as follows:

Activity		Total Costs				Volume of Cost Driver
Material handling			$ 334,140				111,380	parts
Purchase orders			199,500				38	orders
Set-up hours			350,400				160	hours
Machining			462,550				3,190	machine hours
Total costs			$1,346,590

The above activities are used by the two different products as follows:

		PC-21				WX-34
Material handling			76,100	parts			35,280	parts
Purchase orders			16				22
Set-up hours			117	hours			43	hours
Number of machine hours			2,000	machine hours			1,190	machine hours

(a)

Calculate how much of the material handling cost will be allocated to PC-21.

Material handling cost allocated to PC-21

$