Sheffield, Reiser, and Associates, a law firm, employs ABC. The following Estimated data for each of the activity cost pools is provided for 2022: Estimated Activity Cost Pools Overhead Estimated Use of Cost Drivers per Activity Researching legal issues $ 47,700 1,060 research hours Preparing legal documents 552,500 32,500 pages Meeting with clients 1,774,080 8,960 professional hours During 2022, the firm worked 820 research hours, 10,160 professional hours, and prepared 26,600 document pages. Compute the total overhead applied during the year 2022. Total overhead applied $