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 Pool Total Costs Cost Driver Annual Activity

Packaging and shipping $161,500 Number of boxes shipped 24,500 boxes

Final Inspection$202,300 Number of individual items shipped99,400 items

General operations and$84,300 Number of orders 9,800 orders

supervision

During the period, the Far East sales office generated 675 orders for a total of 6,120 items. These orders were shipped in 1,298 boxes. What is the amount of shipping department costs should be allocated to these sales?