Todweed Academy allocates certain costs to its three schools based various costs for the schools: Lower Middle Upper School School School School Total # of grades 6 3 4 13 # of pupils 600 400 400 1,400 Tuition revenue $1,000,000$1,200,000 $1,600,000$3,800,000 # faculty 24 30 36 Marketing and administrative 90 $1,400,000 400,000 Holiday party Using revenue as an allocation base, the amount of marketing costs allocated to the Upper School is calculated to be: