Ritz company sells fine collectable statues and has implemented activity based costing, Cost in the shipping dept have been divided into three cost pools, The first cost pool contains costs that are related to packaging and shipping and rand has determined that the number of boxes shipped is an appropriate cost driver for these cost , the second cost pool is made up of cost related to the final inspection of each item before it is shipped and the cost driver for this pool is the number of individual items that are inspected and shipped. The final cost pool is used for general operations and supervision of the department and the cost driver is the number of shipments .

Cost pool total cost cost driver annual activity

Packaging and shipping 164800 Number of boxes shipped 24600

Final inspection 204000 Number of individual items Shipped 98400

General operations and super. 80000 number of orders 9300

During the period the Far East Sales office generated 659 orders for a total of 6180 items , these orders were shipped in 1358 boxes, What amount of shipping dept cost should be allocated to these sales?