John Jones Company budgeted $425,000 in payroll costs for 10,000 direct labor hours for the year. The company manufactures Product A in addition to other products. The unit prime costs for Product A are as follows:

Direct materials $15.00

Direct labor 40.00

The estimated budgeted factory overhead is $500,000. The actual direct labor hours for Product A for the current order were 720 hours. The current order for Product A is 250 units. The company uses direct labor hours to apply manufacturing overhead to jobs.

The companys controller has been researching activity-based costing. A study determined the following budgeted activities:

Quality control hours 2,400

Machine hours 7,200

Inspection hours 3,000

Compute the applied factory overhead for the Product A order.