Tiger Pride produces two product lines:

Tshirts

and Sweatshirts. Product profitability is analyzed asfollows:

	T-SHIRTS		SWEATSHIRTS
Production and sales volume	60,000 units		35,000 units
Selling price	$16.00		$29.00
Direct material	$2.00		$5.00
Direct labor	$4.50		$7.20
Manufacturing overhead	$2.00		$3.00
Gross profit	$7.50		$13.80
Selling and administrative	$4.00		$7.00
Operating profit	$3.50		$6.80

Tiger Pride's managers have decided to revise their current assignment of overhead costs to reflect the following ABC costinformation:

Activity	Activity cost	Activitycost driver
Supervision	$100,920	Direct labor hours (DLH)
Inspection	$124000	Inspections
Activities demanded
TSHIRTS	SWEATSHIRTS
45,000 DLHs	42,000 DLHs
60,000 inspections	17,500 inspections

Under the revised ABC system, total overhead costs allocated to Sweatshirts will be ________. (Do not round interim calculations. Round the final answer to the nearest whole dollar.)