Single Plantwide Factory Overhead Rate

Nixon Machine Parts Inc.'s Fabrication Department incurred $158,100 of factory overhead cost in producing gears and sprockets. The two products consumed a total of 5,100 direct machine hours. Of that amount, sprockets consumed 2,300 direct machine hours.

Determine the total amount of factory overhead that should be allocated to sprockets using machine hours as the allocation base. If required, round your answer to the nearest dollar. $