Metal Works Corporation has a significant level of manufacturing overhead. After preparing their budget for the next year, management expects the following overhead costs (the cost driver for each overhead cost pool is also shown):
Activity	Total Cost	Cost Driver
Maintenance	$ 10,000	Machine hours
Materials receiving	$ 50,000	Shipments received
Machine setups	$ 10,000	# of setups
Inspection	$ 30,000	# of inspections
The expected activity for the year for various cost drivers is:
Direct Labor Hours	40,000
Machine-hours	12,500
Shipments Received	5,000
Setups	100
Quality inspections	8,000
The company is considering accepting a significant production contract. Estimates for the contract are as follows:
Direct materials	$120,000
Direct labor (800 hours)	$160,000
Number of machine-hours	1,500
Number of material shipments received	250
Number of setups	10
Number of inspections	400
NOTE: Round all per-unit costs to nearest cent.
How much overhead should be allocated to the contract based on Activity-Based Costing?

Group of answer choices