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 $40 per machine hour. The cost accountant for the Finishing Department has gathered the following data: Activity Material handling Machine setups Utilities Quality control Cost Drivers Tons of material handled Number of production runs Machine hours Number of inspections Amount $ 60 3,750 25 $ 600 During April, Mega purchased and used $145,000 of direct materials at $20 per ton. There were eight (8) production runs using a total of 13,000 machine hours in April. The manager of the Finishing Department needed 12 inspections. Actual overhead costs totaled $920,000 for the month. How much overhead costs were applied to the Work-in-Process Inventory during April using traditional costing? $872,200. $520,000. $797,200. 0 $920,000.