Printex Printers has contracts to complete weekly supplements required by forty-six customers. For the year 2021, manufacturing overhead cost estimates total $504,000 for an annual production capacity of 12 million pages. For 2021 Printex Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis: Cost pool Manufacturing overhead costs Activity level Design changes $ 72,000 300 design changes Setups 384.000 5.000 setups Inspections 48,000 8,000 inspections Total manufacturing overhead costs $504.000 During 2021, two customers, School Districts and Journal Publishers, are expected to use the following printing services: Activity School Districts Journal Publishers Pages 60,000 76.000 Design changes 10 0 Setups 20 10 Inspections 30 38 Using the three cost pools to allocate overhead costs, what is the total manufacturing overhead cost estimate for Journal Publishers during 2021