4. The Mega Construction Company recently switched to activity-based costing (ABC) from the department allocation method. The department method allocated overhead costs at a rate of $75 per machine hour. The cost accountant for the Finishing Department has gathered the following data:

Activity	Cost Drivers	Amount
Material handling	Tons of material handled	$	95
Machine setups	Number of production runs		3,950
Utilities	Machine hours		35
Quality control	Number of inspections		500

During April, Mega purchased and used $110,000 of direct materials at $20 per ton. There were 8 production runs using a total of 10,000 machine hours in April. The manager of the Finishing Department needed 12 inspections. Actual overhead costs totaled $885,000 for the month.

How much overhead costs were applied to the Work-in-Process Inventory during April using activity-based costing?