The Clod Hoppers Company provides the following Activity based costing (ABC) information:

	Amount		Cost Driver
Labour hours	300,000		16,800	hours
Fuel	111,000		11,100	gallons
Invoices	90,000		5,700	invoices

The above activities used by their three departments are as follows:

	Departments
	Lawn	Garden	Ploughing
Labour in hours	3,150	2,400	7,200	hours
Fuel in gallons	2,400	1,200	4,800	gallons
Invoices	2,100	600	900	invoices

How much of the total costs will be assigned to the Lawn department?