Tesla is a high automated manufacturer. At an activity level of $4,800 units, the company's total manufacturing OH cost equals $170,000. This amount includes equipment depreciation cost of $46,000 (all fixed) and labor costs of $38,400 (all variable). The remaining $85,600 of the total manufacturing OH cost consists of utilities (mixed) at an activity level of 6,800 units, the utilities cost totals $109,600 If $5,600 units are projected for the next period, how much would Tesla's total manufacturing OH cost be