Linda is the controller for cullumber inc, a factory that creates unique dog chew toys. Until now, Cullumber has been using a single plant-wide rate of $10.60 per direct labor hour to allocate MOH costs. Linda has been debating a switch to activity-based costing and has derived the following activity based rates: $18.00 per machine hour $13 per direct labor hour $7 per inspection hour. A recent production run used 78 machine hours, 240 direct hours and 8 inspection hours. How much MOH would be allocated using the newly derived activity - based rates