Todweed Academy allocates marketing and administrative costs to its three schools based on total annual tuition revenue for the schools:

School	Lower School			Middle School			Upper School			Total
Tuition revenue	$	1,000,000		$	800,000		$	1,200,000		$	3,000,000
Marketing and administrative										$	1,200,000

Using revenue as an allocation base, the amount of costs allocated to the Middle School is calculated to be: