Mayline manufactures 2 types of couches: sectionals and recliners. For the upcoming year, Mayline expects to produce 10,500 sectionals and 12,000 recliners. They use Activity-based costing (ABC) and want to know the total manufacturing overhead assigned sectional. Use the following information to find your answer:

(Round all intermediate and final calculations to two decimals)

	sectionals	recliners	Total
Direct Materials Used	$80,000	$110,000	$190,000
Direct Labor Hours Used	20,000	22,000	42,000
Direct labor cost / hr	$12	$10

Activity Cost Pools	Cost Drivers	Estimated Overhead	Estimated Use of Cost Drivers (total)	Use of Cost Driver for Helmets	Use of Cost Driver for Bats
Assembling	Machine Hours	$40,000	2,000 hours	500	1,500
Machine Setups	Number of Setups	$70,000	35,000 setups	15,000	20,000
Packing	Pounds	$20,000	4,000 pounds	1,500	2,500
Inventory Storage	Square feet	$90,000	60,000 sq. feet	20,000	40,000
		$220,000