Hopes Inc. practices activity-based costing (ABC) costing system and identifies four major activities as the allocation bases for their overhead cost: machine hour, raw material purchase, customer relation, and other (organization sustaining activity). The activity rate for machine hour is $10/machine hour, for raw material purchase is $20/purchase, for customer relation is $30/customer, respectively. There is a total of $2,000 for organization sustaining activity. A customer A consume 20 machine hours and 8 purchases. How much overhead cost should be allocated to this customer? $360 $390 $2,390 $2,360