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 $55 per machine hour. The cost accountant for the Finishing Department has gathered the following data: Activity Cost Drivers Tons of material handled Amount $ 75 Material handling Machine setups Utilities Quality control Number of production runs Machine hours Number of inspections 3,900 30 450 During April, Mega purchased and used $105,000 of direct materials at $25 per ton. There were 8 production runs using a total of 10,000 machine hours in April. The manager of the Finishing Department needed 12 Inspections. Actual overhead costs totaled $880,000 for the month. How much overhead costs were applied to the Work-In-Process Inventory during April using traditional costing? Multiple Choice $651,600. $681,600. $550,000. $880,000.