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

Cost PoolOverhead CostsCost driverActivity level

Supervision of direct labour$320,000Direct labour hours800,000

Machine maintenance$120,000Machine hours960,000

Facility rent$200,000Square metres of area100,000

Total overhead costs$640,000

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

Cost driverActual level

Direct labour-hours200

Machine-hours1,600

Square metres of area50

7) If Gregory Enterprises uses a simple cost system based on direct labour hours then what amount of indirect costs will be allocated to the Mossman job?