MorganBrass has two departments, Assembly and Testing. You are given the above information about the costs of 5 activities that occur at the manufacturing plant monthly. How much Supervision of direct labor is estimated to be allocated to Assembly monthly?

Activity	estimated costs	estimated activity levels-- Assembly	estimated activity levels Testing	Total estimated activity	Cost Driver
Materials handling	$80,000	90,000	70,000	160,000	# of parts
Supervision of direct labor	$210,000	60	40	100	# of employees
Janitorial and Cleaning	$140,000	2500	1000	3,500	# of hours
Machining	$250,000	8000	2000	10,000	# machine hours