Company Beta has to allocate 240,000 in overhead costs to its three manufacturing plants in the Midwest. Direct labor costs in the three plants were as follows: Michigan 403,000, Ohio 756,000, and Iowa 510,000. Assume that these overhead costs are allocated based on direct labor costs. How much should be allocated to Iowa?

Enter your answer as a number rounded to two decimal points, e.g., 3.14, 25.70, 100.00, 1540.99. Do not enter any letters, unit symbols, commas, or other non-numerical characters!