The Mega Construction Company recently switched to activity-based costing (ABC) from the department allocation method. The department method allocated overhead costs at a rate of $70 per machine hour. The cost accountant for the Finishing Department has gathered the following data: Activity Material handling Machine setups Utilities Cost Drivers Tons of material handled Number of production runs Machine hours Quality control Number of inspections Amount $ 90 3,600 30 400 During April, Mega purchased and used $135,000 of direct materials at $25 per ton. There were 8 production runs using a total of 12,000 machine hours in April. The manager of the Finishing Department needed 12 inspections. Actual overhead costs totaled $855,000 for the month. How much overhead costs were applied to the Work-in-Process Inventory during April using activity-based costing