L company sells fine collectibles statues and has implemented actively based costing. Costs in the shipping department have been divided into three cost pools.

The first cost pool contains costs that are related to packaging and shipping and L has determined the number of boxes shipped is an appropriate cost driver for these costs.

The second pool is made up of costs related to the final inspection of each item before it is shipped and the cost driver for this pool is the number of individual items that are inspected and shipped. The final cost pool is used for general operations and supervision of the department and the cost driver is the number of shipments. Information about the department is summarized below:

cost pool total costs cost driver annual activity

packaging & shipping $169,600 #of boxes shipped 23,700 boxes

final inspection $169,600 # of individual items shipped 98,400 items

general operations $84,000 #of orders 10,000 orders

During the period, the far east sales offices generated 683 orders for a total of 6,010 items. These orders were shipped in 1,494 boxes. What amount of shipping departments cost should be allocated to these sales?

& supervision