Big Trail Running Company has started to produce running apparel in addition to the trail running shoes that they have manufactured for years. They feel that a departmental overhead rate would best reflect their overall manufacturing overhead usage. Based on research the following information was gathered for the upcoming year:

	Machining Department	Finishing Department
Estimated Manufacturing Overhead by Department	$500,000	$400,000
Trail Running Shoes	160,000 machine hours	16,000 direct labor hours
Running Apparel	40,000 machine hours	64,000 direct labor hours

Manufacturing overhead is driven by machine hours for the machining department and direct labor hours for the finishing department.

At the end of the year, the following information was gathered related to the production of the trail running shoes and running apparel:

Machining Department

Finishing Department

Trail Running Shoes	162,000 hours	15,500 hours
Running Apparel	37,000 hours	65,000 hours

How much manufacturing overhead will be allocated to the trail running shoes? (Round any intermediary calculations to the nearest cent and your final answer to the nearest dollar.)

		$900,000
		$484,054
		$225,000
		$482,500