Immen Corporation manufactures two products: Product B820 and Product P99Y. 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 B820 and P99Y. Activity Cost Pool Activity Measure Machining Machine-hours Machine setups Number of setups Product design Number of products Order size Direct labor-hours Total Cost Total Activity $330,000 15,000 MHs $300,000 500 setups $ 46,000 2 products $330,000 10,000 DLHS Activity Measure Machine-hours Number of setups Number of products Direct labor-hours Product Product B820 P99Y 7,000 8,000 200 300 1 1 3,000 7,000 Using the ABC system, how much total manufacturing overhead cost would be assigned to Product B820