BEAUTY Spa is setting its holiday spa package prices and needs to allocate its overhead. It gathers the following data on its main offerings:

Expected Usage of Cost

Estimated Overhead Driver per Offering

Massage $200,000 800 massage hours

Whirlpool 800,000 10,000 whirlpool hours

Mud baths 150,000 1,000 mud baths

Facials 1,000,000 5,000 facials

BEAUTY Spa uses ABC as the basis to help set its prices for its pricing packages. Package A includes a three hour massage, two hours in the whirlpool, a mud bath and a facial.

Instructions

Determine the amount of overhead that should be applied to Package A.