Rapid Racers manufactures race tracks for Pinewood Derby cars for youth activities. The pieces for each track are first cut by machine. Then they go to the sanding

department where they are sanded smooth. Finally, the pieces are boxed up in a third department. The following represents overhead costs and drivers for each of the thr

departments.

Rapid Racers uses a $2-$stage absorption costing system. One client orders a specialized track that will take $1\mathrm{.}9$ hours of machining, $9\mathrm{.}9$ hours of sanding, and $1\mathrm{.}1$ hours of

packaging. In addition, this race track takes $$146$ of direct labor and $$231$ of direct materials. What is the reported cost of this race track?

$($Round to the nearest dollar $-$ Hint: Don't round until the very end of this problem.$)$