Kim Company makes two products. Product X requires 7,600 hours of labor, and Product Y requires 5,600 hours of labor. Kim undertook an automation program that reduced the consumption of labor required by Product X to only 3,600 hours of labor. Product Y was not affected by the automation process. Overhead cost prior to the automation totaled $15,840. After automation, overhead cost amounted to $38,640. Assuming Kim uses direct labor hours as a companywide allocation base before and after the automation, the amount of overhead cost allocated to