Tiger Pride produces two product lines:

Tshirts

and Sweatshirts. Product profitability is analyzed as follows:

	T-SHIRTS		SWEATSHIRTS
Production and sales volume	168,000 units		40,000 units
Selling price	$20.00		$29.00
Direct material	$1.60		$5.00
Direct labor	$4.90		$7.20
Manufacturing overhead	$6.00		$3.00
Gross profit	$7.50		$13.80
Selling and administrative	$3.60		$7.00
Operating profit	$3.90		$6.80

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

Activity	Activity cost	Activitycost driver
Supervision	$108,900	Direct labor hours (DLH)
Inspection	$156,800	Inspections
Activities demanded
TSHIRTS	SWEATSHIRTS
0.25 DLH/unit	1.2 DLH/unit
42,000 DLHs	48,000 DLHs
80,000 inspections	18,000 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.)