Answer the following questions using the informationbelow:

Gregory Enterprises has identified three cost pools to allocate overhead costs. The following estimates are provided for the comingyear:

Total overhead costs$640,000

Cost poolOverhead cost. Cost driver. Activity level

Suervision of direct labour $320,000. Direct labour hours. 800,000

Machine maintenance $120,000 Machine hours 960,000

Facility rent $200,000 Dquare meters of area 100,000

The accounting records show the Mossman Job consumed the followingresources:

Cost driver Actual level

Direct labour hours 200 hours

Machine hours 1,600 hours

Square meters of area 50 sq. meters

If Gregory Enterprises uses a simple cost system based on direct labour hours then which of the following is the amount of indirect costs that will be allocated to the Mossmanjob?