Sand Castle Manufacturing produces concrete yard art. 2,500 concrete seahorses were produced in a recent production run. The run required 1,250 machine hours, and also required five "set-ups" of mixing equipment. Final inspection required 50 hours of inspection activity. Estimated overhead is estimated at $30 per machine hour, plus $2,750 per "set-up" and $25 per inspection hour. Direct materials and direct labor total $75 per seahorse.

Apply activity-based costing and determine the amount assigned to a concrete seahorse.