School

Lower

School

Middle

School

Upper

School

Total

# of grades

$6$

$3$

$4$

$13$

# of pupils

$600$

$400$

$400$

$1,400$

Tuition revenue

$$1,200,000$

$$1,200,000$

$$1,600,000$

$$4,000,000$

# faculty

$24$

$30$

$36$

$90$

Marketing and administrative

$$1,400,000$

Holiday party

$400,000$

Using revenue as an allocation base, the amount of marketing costs allocated to the Lower School is calculated to be: