Offshore Company makes 2 different types of boats sail and fishing boats. The company consists of two different departments, design & engineering, and production. The company has decided to allocate overhead costs in each of the two cost pools. Data on estimated overhead follows: Activity Allocation Base Design # of designs Production Labor hours Estimated Overhead Cost Sail Estimate Fishing Estimate $180,000 22 designs 18 designs $945,000 4,000 hours 3,500 hours If the company produces and sells 18 sail boats, how much overhead will be assigned to each sail boat produced?