SCS Co$.$ uses activity$-$based costing in their manufacturing process. The company produces two products, ABC and XYZ$.$ SCS has provided their costing department the following information from this year$$s budget relating to the production of these two products:

ABC XYZ

Units to be produced $7,20010,800$

Machine$-$hours expected $160320$

Direct labor$-$hours expected $320480$

Materials handling $($number of moves$)96112$

Machine setups $($number of setups$)3224$

The following costs are expected to be incurred throughout the year and are related to the cost drivers being measured:

Expected Total Costs

Direct Labor Wages $$80,000$

Materials handling $$6,400$

Labor$-$related overhead $$67,200$

Machine setups $$11,200$

What is the expected overhead allocated to product XYZ$?$

NOTE: Round all per$-$unit costs to the nearest cent.