Yallow, Inc. manufactures teddy bears and dolls. Currently, Yallow makes 2,650 teddy bears each month. Each teddy bear uses $11.75 in direct materials and $3.75 in direct labor. Yallow uses two activities in manufacturing the teddy bears: Sewing and Processing. The cost associated with Sewing is $19,875 a month, allocated on the basis of direct labor hours. The cost associated with Processing is $13,250 a month, allocated on the basis of batches. The activity drivers are used as follows:

Teddy Bears Dolls

Direct labor hours 213 213

Batches 126 234

What is the total manufacturing cost for one teddy bear?