Immen Corporation manufactures two products: Product B82O 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 B82O and P99Y. 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 General factory Direct labor-hours $ 330,000 10,000 DLHs Activity Measure Product B82O Product P99Y 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 P820?