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Susan's Plastic Solutions ( SPS ) manufacturers the 1 2 oz . and 2 0 oz . plastic bottles that are used for Mtn .

Susan's Plastic Solutions (SPS) manufacturers the 12 oz. and 20 oz. plastic bottles that are used for Mtn. Dew drinks. Department A is labor intensive work, while Department B primarily relies on the use of equipment. SPS uses a departmental allocation method for their manufacturing overhead expenses. Relevant cost information is provided below:
Department A Department B
Estimated overhead costs $356,900 $295,300
Estimated direct labor hours 50,100 direct labor hours 34,400 direct labor hours
Estimated machine hours 36,600 machine hours 50,200 machine hours
The actual cost drivers incurred during production per product are provided below:
Department A Department B
12 ounce bottles:
Actual DL hours 24,480 DL hours 19,260 DL hours
Actual machine hours 20,700 machine hours 25,680 machine hours
20 ounce bottles:
Actual DL hours 16,320 DL hours 12,840 DL hours
Actual machine hours 13,800 machine hours 17,120 machine hours
Based on this information, calculate the Department A applied manufacturing overhead. Give your answer to the nearest whole dollar. Do not include the "$" symbol.

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