Based on the information below, what can be the claimed amount for the merchandise processing fee (MPF) on destroyed merchandise? Please provide your explanation and/or calculation.

Imported merchandise:

500 bikes ($200 per unit) $100,000

500 spare parts ($175 per unit) $87,500

Invoice value $187,500

Less Non-Dutiable Charges (NDC) -$2,500

Total Entered Value $185,000

Total MPF paid $485.00

MPF rate .3464%

Destroyed merchandise fordrawbackpurposes: 200 bikes