Velshi Printers has contracts to complete weekly supplements required by

fortyminussix

customers. For the year 2015, manufacturing overhead cost estimates total

$ 960 comma 000$960,000

for an annual production capacity of

1616

million pages.

For 2015 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:

Cost pool	Manufacturing overhead costs		Activity level
Design changes		$160,000	100 design changes
Setups		710,000	3,000 setups
Inspections		90,000	11,000 inspections
Total manufacturing overhead costs		960,000

During 2015, two customers, Money Managers and Hospital Systems, are expected to use the following printing services:

Activity	Money Managers	Hospital Systems
Pages	50,000	66,000
Design changes	1414	0
Setups	18	8
Inspections	28	36

Using the three cost pools to allocate overhead costs, what is the total manufacturing overhead cost estimate for Money Managers during 2015?