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Shaver Co. manufactures a variety of electric razors for men and women. The company's plant is partially automated. Listed below is cost driver information used

Shaver Co. manufactures a variety of electric razors for men and women. The company's plant is partially automated. Listed below is cost driver information used in the product-costing system:

Overhead Cost Pool Budgeted Overhead Cost Budgeted Cost Driver Level Cost Driver
Machinery depreciation/maintenance $ 197,176 31,500 Machine hours
Factory depreciation/utilities/insurance 140,840 31,500 Machine hours
Product design 676,032 43,120 Hours in design
Material handling 1,295,728 217,000 Pounds of raw materials

In addition, Shaver expects to spend $563,360 for 8,048 direct labor-hours. Two current product orders had the following requirements:

Mens Razors Womens Razors
Units produced and sold 18,000 25,000
Direct labor hours 30 40
Pounds of raw materials 581 471
Hours in design 20 23
Machine hours 64 49

What is the total manufacturing overhead assigned to the current order for Men's Razors if the firm uses a volume-based plant wide overhead rate based on direct labor dollars?

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