Yallow, Incorporated, manufactures teddy bears and dolls. Currently, Yallow makes 3,000 teddy bears each month. Each teddy bear uses $17.00 in direct materials and $5.50 in direct labor. Yallow uses two activities in manufacturing the teddy bears: Sewing and Processing. The cost associated with Sewing is $22,500 a month, allocated on the basis of direct labor hours. The cost associated with Processing is $15,000 a month, allocated on the basis of batches. The products have the following activity demands:

	Teddy Bears	Dolls
Direct labor hours	220	220
Batches	175	325

What is the total manufacturing cost for one teddy bear?