Edward Company uses activity-based costing for all of its overhead costs. The company has provided the following data concerning its annual overhead costs and its activity based costing system:

Overhead costs: Wages and salaries ............ $620000

Other expenses .................. $240,000

Total .................................. $860,000

Distribution of resource consumption:

Activity Cost Pools Filling Customer

Orders Support Warranty Total

Wages and Salaries 30% 60% 10% 100%

Other Expenses 45% 35% 20% 100%

The amount of activity for the year is as follows:

Activity Cost Pools Activity

Filling Orders 3000 orders

Customer Support 70 customers

Warranty 2000 items

How much wages and salaries cost would be allocated to a customer who made 8 orders in a year with no warranty?