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 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 Pool Total Costs Cost Driver AnnualActivity

Packaging and shipping $166,000 Number of boxes shipped 23,300 boxes

Final inspection $203,300 Number of individual items shipped 99,700 items

General operations and supervision $81,500 Number of orders 9,800 orders

During the period, the Far East sales office generated 682 orders for a total of 6,130 items. These

orders were shipped in 1,495 boxes. What amount of shipping department costs should be

allocated to these sales?