Mlumination Corp operates one central plant that has two divisions, the Flashuight Division and the Night Light Division. The following data apply to the coming budget year:

Budgeted costs of operating the plant for $2000$ to $3000$ hours:

Fixed operating costs per year

Variable operating costs

Budgeted long$-$run usage per year:

Flashlight Division

Night Light Division

Practical capacity

$$480,000$

$$700$ per hour

$1500$ hours

$600$ hours

$3000$ hours

Assume that practical capacity is used to calculate the allocation rates.

Actual usage for the year by the Flashlight Division was $1400$ hours and by the Night Light Division was $700$ hours. If a dual$-$rate cost$-$allocation method is used, what amount of cost will be allocated to the Nigh Light Division? Assume budgeted usage is used to allocate fixed operating costs and actual usage is used to allocate variable operating costs.