The following is taken from Clausen Companys internal records of its factory with two operating departments. The cost driver for indirect labor is direct labor hours, and the cost driver for the remaining items is number of hours of machine use. Compute the total amount of overhead allocated to Dept. 2 using activity-based costing.

	Direct Labor Hours				Machine Hours
Operating Dept. 1		1,410					11,160
Operating Dept. 2		3,290					7,440
Totals		4,700					18,600
Factory overhead costs
Rent and utilities						$	26,800
Indirect labor							22,400
Depreciation - Equipment							20,800
Total factory overhead						$	70,000