Velshi Printers has contracts to complete weekly supplements required by

fortysix

customers. For the year 2020, manufacturing overhead cost estimates total $750,000 for an annual production capacity of 15 million pages.

For 2020 Velshi Printers has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis:

During 2020, two customers, Money Managers and Hospital Systems, are expected to use the following printing services:

Using the three cost pools to allocate overhead costs, what is the total manufacturing overhead cost estimate for Money Managers during 2020? (Do not round interim calculations. Round the final answer to the nearest cent.)

Cost pool Design changes Setups Inspections Total manufacturing overhead costs Manufacturing overhead costs $150,000 550,000 50,000 $750,000 Activity level 100 design changes 2,000 setups 12,000 inspections Activity Pages Design changes Setups Inspections Money Managers 70,000 13 21 30 Hospital Systems 86,000 0 11 38 . $25,400.00 . $9,312.50 . $21,400.00 OD. $3,062.50