Joywalk Shoes manufactures casual shoes for adults and children. Because its product lines are similar, Joywalk can produce most styles in any of its four factories with minimal setup time. In one of its factories, it has incurred indirect labor cost of $125,000, depreciation of $40,000 for corporate computers, and factory rent and utilities of $143,000. Joywalk uses GAAP-based costing. Based on the amounts above, how much should Joywalk allocate to product cost for men’s shoes? Assume that men’s shoes account for 55% of production.