To automate one of its production processes, the Milwaukee Corporation bought three flexible manufacturing cells at a price of $$310,000$ each. When they were delivered, Milwaukee paid freight charges of $$20,000$ and handling fees of $$14,000.$ Site preparation for

these cells cost $$48,000.$ Four foremen, each earning $$30$ an hour, worked five $40-$hour weeks to set up and test the manufacturing cells. Special Wlrjng and other materials applicable to the new manufacturing cells cost $$4,200.$ Determine the cost basis $($amount

to be capitalized$)$ for these cells.

The cost basis for these cells is S

$.($Round to the nearest dollar.$)$