St$.$ Vincent$$s$,$ Inc., currently uses traditional costing procedures, applying $$800,000$ of overhead to products Beta and Zeta on the basis of direct labor hours. The company is considering a shift to activity$-$based costing and the creation of individual cost pools that will use direct labor hours $($DLH$),$ production setups $($SU$),$ and number of parts components $($PC$)$ as cost drivers. Data on the cost pools and respective driver volumes follow.

Product Pool No$\mathrm{.}1($Driver: DLH$)$ Pool No$.2($Driver: SU$)$ Pool No$.3($Driver: PC$)$

Beta $1,200452,250$

Zeta $2,80055750$

Pool Cost $ $160,000$ $ $280,000$ $ $360,000$

The overhead cost allocated to Beta by using traditional costing procedures would be: