Copy of Riley's Land Management Company has $27,000 in indirect costs operating her company. She has identified three activities that drive these indirect cost and created three related cost pools as detailed below:

Activities	Costs	Cost-drivers
Labor Hours	$24,000	800 hours
Gas	$1,800	500 gallons
Invoices	$1,200	250 invoices
Total costs	$27,000

Riley has three divisions. Each division uses different amount of the cost driving activities as described below.

Department	Lawn	Bush	Plowing	Total
Labor hours (hours)	330	220	?	800
Gas (gallons)	120	?	60	500
Invoices (invoices)	?	40	90	250

How much indirect cost would be assigned to plowing if all indirect costs are allocated using gallons of gas used as the only allocation base?