Gregory Company 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 labor $326,000 Direct labor-hours 900,000 Machine maintenance $132,000 Machine-hours 960,000 Facility rent $217,000 Square feet of area 100,000 Total overhead costs $675,000

The accounting records show the Mossman Job consumed the following resources: :

Cost drive. Actual level Direct labor-hours 200 Machine-hours 1,500 Square feet of area 70

Under activity-based costing, what is the amount of machine maintenance costs allocated to the Mossman Job?