Brookside Property Management is a property management service company for all small shopping malls that uses ABC to estimate costs for pricing and other purposes. The owner of the company believes that costs are driven primarily by the area of outdoor maintenance ( parking lots, sidewalk, and gardens), the area of indoor tenant space in the shopping mall, the distance to travel to the shopping mall, and the number of shopping malls managed. In addition., the costs of managing the indoor tenant space depend on whether the tenants are located on the main level or other levels of the mall. Accordingly, the company uses the five activity cost pools listed below:

Activity Cost Pool	Activity Measure
Management of outdoor areas	Square meters of outdoor area
Management of indoor mall space--main level	Square meters of main level mall space
Management indoor mall space--other levels	Square meters of non-main level mall space
Travel to jobs	Kilometers
Customer billing and services.	Number of shopping mall

The company has already carried out its first-stage allocation of costs. The company's annual costs and activities are summarized as follows:

Activity Cost Pool	Estimated overhead Cost	Expected Activity
Management of outdoor areas	$69,850	127,000 Square meters of outdoor area
Management of indoor mall space--main level	$114,400	104,000 Square meters of main level mall space
Management indoor mall space--other levels	$307,500	246,000 Square meters of non-main level mall space
Travel to jobs	$6,600	22,000 Kilometers
Customer billing and services.	$13,800	8 Shopping malls

Parker Hills Shopping Mall is one of Brookside's oldest clients. Details concerning the mall's layout, outdoor space, and distance from Brookside's head office are as follows:

Activity	Total activity for Parker Hills Mall
Management of outdoor areas	16,000 Square meters of outdoor area
Management of indoor mall space--main level	25,000 Square meters of main level mall space
Management indoor mall space--other levels	0, as mall only has one level
Travel to jobs	2,500 kilometers travelled
Customer billing and services	1 shopping mall

Required:

2. Determine the total overhead cost that would be assigned to the Parker Hills Shopping Mall using the ABC system.