Todweed Academy allocates certain costs to its three schools based various costs for the schools:

School	Lower School	Middle School	Upper School	Total
# of grades	6	3	4	13
# of pupils	600	400	400	1,400
Tuition revenue	$1,200,000	$1,200,000	$1,600,000	$4,000,000
# faculty	24	30	36	90
Marketing and administrative				$1,400,000
Holiday party				400,000

Using number of faculty as an allocation base, the amount of holiday party costs allocated to the Middle School is calculated to be:

		$400,000.
		$60,000.
		$100,000.
		$160,000.
		$133,333.