Johns Company manufactures and sells two products: Product A1 and Product A7. The company applies an activity-based costing system with the following data.

Estimated

Overhead Expected Activity

Activity Cost Pools Activity Measures Cost Product A1 Product A7

Labor related Direct labor hours 97,920 5,100 2,100

Machine setups Setups 120,000 10,000 2,000

Order size Machine hours 448,800 9,750 3,000

Compute the total overhead applied to Product A1 under activity-based costing.