own prices. The costs associated with general headquarters operations total $500,000. The company is considering several allocation bases to allocate these costs to the various plants. Information concerning these allocation bases is provided below. MONCTON, INC. INFORMATION FOR ALLOCATION BASES FOR ALLOCATING GENERAL HEADQUARTERS COSTS Sales in Total Payroll Production in Units Dollars Assets Plant Costs 25,000 $ 750,000 800,000 $ 350,000 $ 650,000 700,000 400,000 30,000 Payroll Production Sales in Plant Total Costs in Units Dollars Assets 1 $ 350,000 25,000 $ 800,000 $ 750,000 N 400,000 30,000 650,000 700,000 3 250,000 35,000 550,000 650,000 Totals $ 1,000,000 90,000 $ 2,000,000 $ 2,100,000 What is the amount of general headquarters costs allocated to Plant 1 if payroll costs are used as the allocation base