Torio Inc. uses an activity-based costing system to assign overhead to jobs using predetermined rates. The company has identified three activities and reports the following budgeted information: Cost pool Manufacturing Overhead Activity level Cost driver Design changes $55,000 200 Number of design changes Setups $336,000 4,200 Number of setup hours Inspection $57,400 16,400 Number of inspection hours Total manufacturing $448,400 overhead Actual costs and activity for two customers is as follows: Customer 1 Customer 2 Direct materials cost $1,870 $500 Direct labour cost $184 $104 Number of design changes 12 1 Number of setup hours 24 12 Number of inspection hours 36 46 What is the total cost of Customer 2