) Milan Company has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year:

Cost Pool Overhead Costs Cost driver Activity level

Supervision of direct labor $624,000 Direct labor-hours 940,000

Machine maintenance $100,000 Machine-hours 840,000

Facility rent $216,000 Square feet of area 140,000

Total overhead costs $940,000

The accounting records show the Mossman Job consumed the following resources:

Cost driver Actual level

Direct labor-hours 290

Machine-hours 1,681.68

Square feet of area 50

Under activity-based costing, what is the amount of machine maintenance costs allocated to the Mossman Job? (Do not round any intermediary calculations.)

A) $1,881.88

B) $200.20

C) $1,681.68

D) $210.45