ABC Manufacturing Company provides the following ABC costing information:

Activities Total Costs Activity-cost drivers

Account inquiry $396,000 13,200 hours

Account billing $300,000 5,000,000 lines

Account verification accounts $132,000 60,000 accounts

Correspondence letters $22,000 4,000 letters

Total costs $850,000

The above activities are used by Departments X as follows:

Department X

Account inquiry hours 2,000 hours

Account billing lines 800,000 lines

Account verification accounts 9,000 accounts

Correspondence letters 2,000 letters

Under the activity-based costing system, what is the total overhead cost assigned to Department X?