Jackson, Incorporated produces two products (Product 5 and Product Z) using two activities: Machining, which uses machine hours as the cost driver, and Inspection, which uses the number of batches as the cost driver. The cost of Machining is $147,000, while the cost of Inspection is $38,280. Product 5 uses 22% of total machine hours and 70% of total batches. What is the total Machining cost assigned to Product 5?