Halter International manufactures two products: chairs and benches. The manufacturing operation involves three overheadactivitiesproduction setup, material handling, and human resources. Halter uses activitybased costingto allocate overhead to products. An activity analysis of the overhead revealed the following estimated costs andactivity bases for these activities:

Activity	Cost	Activity Base
Production setup	$80,000	Number of setups
Material handling	$92,000	Number of moves
Human Resources	$120,000	Number of employees

Each product's total activity in each of the three areas are as follows:

	Chairs	Benches
Number of setups	200	300
Number of moves	250	210
Number of employees	40	60

What is the total overhead allocated to Chairs using activity-based costing?