1. Hot Burgers is a chain of franchised restaurants with some activities performed by the central office. Hot Burgers allocates these central administration costs to individual restaurants using activity based costing. The following table shows the costs and the allocation bases:

Activity	Cost	Estimated Activity Volume
Human Resources	$ 80,000	10,000	Employees
Training	20,000	200	Training hours
Customer services	50,000	25,000	Customers
Total	$300,000

During the year, Hot Burgerss Houston location, which has 20 employees, had 10 training hours and served 2000 customers.

How much administrative costs should be allocated to the Houston location?