Immen Corporation manufactures two products: Product B$820$ and Product P$99$Y The company uses a plantwide overhead rate based on direct labor$-$hours. It is considering implementing an activity$-$based costing $($ABC$)$ system that allocates its manufacturing overhead to four cost pools. The following additional information is available for the company as a whole and for Products B$82$O and P$99$Y$.$

$\backslash$table$[[$Activity Cost Pool,Activity Measure,Total Cost,Total Activity,$],[$Machining$,$Machine$-$hours,$$330,000,15,000$ MHs$,],[$Machine setups,Number of setups,$$300,000,500$ setups,$],[$Product design,Number of products,$$46,000,2$ products,$],[$Order size,Direct labor$-$hours,$$330,000,10,000$ DLHs$,],[,,,,],[,$Product,Product,,$],[$Activity Measure,B$820,$P$99$Y$,,],[$Machine$-$hours,$7,000,8,000,,],[$Number of setups,$200,300,,],[$Number of products,$1,1,,],[$Direct labor$-$hours,$3,000,7,000,,]]$

Using the plantwide overhead rate, how much manufacturing overhead cost would be allocated to Product B$82$O$?$