In Sheffield Company's flexible budget graph, the fixed$-$cost line and the total budgeted cost line intersect the vertical axis at $$91,000.$ The total budgeted cost line is $$443,440$ at an activity level of $53,400$ direct labor hours.

Compute total budgeted costs at $72,400$ direct labor hours. $($Round variable costs per direct labor hour to two decimal places $($e$.$g$.,15\mathrm{.}25).)$

Total budgeted costs