Dandenong Enterprises has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year:

Cost Pool Overhead Costs Cost Driver Activity level

Supervision of direct labour $$320000$ Direct labour$-$hours $800000$

Machine maintenance $$120000$ Machine$-$hours $240000$

Facility rent $$200000$ Square metres of area $100000$

Total overhead costs $$640000$

The accounting records show the Leongatha job consumed the following resources:

Cost Driver Actual Level

Direct labour$-$hours $300$

Machine$-$hours $400$

Square metres of area $75$

Using the three cost pools to allocate overhead costs, what is the total amount of overhead costs to be allocated to the Leongatha job?

Select one:

a$.$

$$675$

b$.$

$$170$

c$.$

$$200$

d$.$

$$470$