Valdez Company produces several lines of storage boxes. The factory is highly automated and uses an activity-based costing system to allocate overhead costs to its various products. During the upcoming period the company expects to produce 66,000 units. The costs and cost drivers associated with four activity cost pools are given below:

ACTIVITIES:	UNIT	BATCH	PRODUCT	FACILITY
	LEVEL	LEVEL	LEVEL	LEVEL
Cost	$66,000	$9,600	$16,600	$37,600
Cost Driver	10,000 labor hrs	360 set ups	% of use	66,000 units

Production of 34,000 units of its popular over-stuffed box required 3,700 labor hours, 166 setups, and consumed one-third of the product sustaining activities. What amount of unit-level costs will be allocated to the product? (Do not round intermediate calculations.)

$10,000

$24,420

$8,500

$8,100