Robert is the controller for the Cullumber call center, a small customer service company. Robert has been looking into the company's costing practices and questions whether traditional costing should continue to be used. He is trying to determine whether or not the company should implement Time- Driven Activity-Based Costing (TDABC). Robert has several customer service activities including: service Calls, job proposal follow-up, and \"thank you\" calls. Robert has compiled the following information: Key Transactions Estimated Time per Call Calls Handled this Year Service Call 6.0 minutes 1,555 calls Job Proposal Follow-Up 5.0 minutes 892 calls Thank You Calls 3.5 minutes 1,617 calls Supporting these activities, the cost incurred by Cullumber was $100,230 last year, and it had 19,500 minutes within its capacity. How much total cost would be allocated to the key activities? (Round intermediate calculations and final answer to 2 decimal places, e.g. 25,000.25.) Total cost $