Whitman Printing has contracts to complete weekly supplements required by forty-six customers. Manufacturing overhead cost estimates total $840,000 for an annual production capacity of 12 million pages. Whitman Printing decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that the number of design changes, setups, and inspections are the primary manufacturing overhead cost drivers. The following information was gathered:

Cost Pool	Manufacturing Overhead	Activity Level
Design changes	$120,000	200 design changes
Setups	$640,000	4,000 setups
Inspections	$80,000	16,000 setups
Total manufacturing overhead costs	$840,000

During 2018, two customers, Money Managers and Hospital Systems, are expected to use services:

Activity	Money Managers	Hospital System
Pages	60,000	76,000
Design changes	10	2
Setups	20	10
Inspections	30	38

Required: What is the manufacturing overhead cost estimate for Hospital Systems during 2018?