Ritz Company sells fine collectible statues and has implemented activity- based costing. Costs in the shipping department 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 costs. The second cost pool is made up of costs related to the final inspection of each item before it is shipped and the cost driver for this pool is the number of individual item that are inspected and shipped. The final cost is used for general operations and supervision of the department and cost the cost driver is the number of shipment. Information about the department is summarized below:

Cost Post Total Cost Cost Driver Annual Activity

Packaging and shipping $ 165,600 Number of Boxes Shipped 24,100 Boxes

Final Inspection $ 200,600 Number of Individual item shipped 98,800 items

General Operation and supervision $ 81,800 Number of orders 9,400 orders

During the period, the Far East sales offices generated 672 orders for a total of 6,110 items. These order were shipped in 1,425 boxes. What amount of shipping department costs should be allocated to these sales?