Gregory Enterprises has identified three key activities that consume overhead costs. The following outline the three activities, along with the estimated costs and cost drivers for the year: Activity Overhead cost Cost driver Activity level Supervision $ 320,000 Direct labor hours 800,000 Machine maintenance 120,000 Machine hours 960,000 Facility management 200,000 square feet of area 100,000 $ 640,000 Gregory Ent. worked on many jobs this year. One of those jobs was for client Moss, which consumed the following resources: direct labor hours machine hours square feet of area 200 1,600 50 If Gregory Enterprises allocates overhead costs using activity-based costing, how much overhead cost would it assign to client Moss? $160 $1,850 $640,000 $380