The following data relates to departments A, B, and C of a company; machine hours: department A-1000hours, B-1500hours, C-1200hours; floor space: department A- 20sqm, B- 15sqm, C- 25sqm. The total production overhead cost of GH1200000 is made up of rent- GH800000 and depreciation- GH400000. The company uses the ABC system to apportion overhead cost. The overhead charge for department B is