Ritz Company sells fine collectible statues and has implemented activity-based costing, Cost in the shipping department have been divided into three cost pools. The first pool 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 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. Information about the department is summarized below:

Cost PoolTotal CostsCost DriverAnnual Activity

Packaging and shipping$164,500Number of boxes shipped20,300 boxes

Final Inspection$201,900Number of individual items shipped96,200 items

General operations and$82,600Number of orders9,500 orders

supervision

During the period, the Far East sales office generated 690 orders for a total of 6,180 items. These orders were shipped in 1,336 boxes. What is the amount of shipping department costs should be allocated to these sales?