Luzent Corporation has two products, X and Y. Overhead costs could be allocated to the two products in various ways.

Product X Product Y

Direct materials

$165,000

$220,000

Direct labor

$115,000

$185,000

Square footage

6,750

17,250

Number of employees

1,120

480

Sales

$400,000

$1,600,000

If total indirect cost of $360,000 is allocated on the basis of sales, the total manufacturing costs of Product X would be