Car Masters, Inc., a leading manufacturer of car engines, divided its manufacturing process into two Departments Production and Packing. The estimated overhead costs for the Production and Packing Departments were $1,000,000 and $2,000,000, respectively. The company produces two types of parts Part A and Part B. The total estimated labor hours for the year were 40,000, and estimated machine hours were 30,000. The Production Department is mechanized, whereas the Packing Department is labor oriented. Production Packing Machine Labor hours hours Part A 10,000 30,000 Part B 20.000 10.000 30.000 40.000 Job 523 has incurred 200 actual machine hours and 500 actual direct labor hours. What is the amount of manufacturing overhead allocated to job 523 based on using machine hours as a single plant wide predetermined overhead allocation rate?