Allen Company has three departments Lawn, Bush, and Plowing. Allen Company uses ABC for the allocation of its three office costs (labor, gas, invoices) among the three departments. The following information is provided about the office costs:

Activities	Total Costs	Activity-cost drivers
Labor	$320,000	8,000	hours
Gas	$36,000	6,000	gallons
Invoices	$40,000	2,500	invoices
Total costs	$396,000

The above activities used by their three departments are:

	Lawn Department	Bush Department	Plowing Department
Labor	2,500 hours	1,200 hours	4,300 hours
Gas	1,700 gallons	800 gallons	3,500gallons
Invoices	1,600 invoices	400 invoices	500 invoices

How much of the total cost will be assigned to the Plowing Department?