Wake Construction manufactures and installs standard and custom-made cabinetry for residential homes. Last year, the company incurred $200,000 in overhead costs. After implementing activity-based costing (ABC), the company's accountant identified the following related information:

Activity Allocation Base Proportion of Overhead Cost

Material delivery and handling Number of deliveries 30%

Inspections Number of inspections 25%

Supervision Hours of supervisor time 20%

Purchasing Number of purchase orders 25%

The number of activities for standard and custom-made cabinets is as follows:

Standard Custom-made

Number of deliveries 200 100

Number of inspections 600 400

Hours of supervisor time 1,800 2,200

Number of purchase orders 1,000 1,000

During the past year, Wake accepted a customer order for a set of custom-made cabinets that would require the following:

Direct labor cost (25 hours at $15 per hour) $375

Direct materials (wood) (900 ft at $3.00 per foot) $2,700

Number of deliveries 3

Number of inspections 5

Hours of supervisor time 5

Number of purchase orders 3

Refer to the Wake Construction information above. How much overhead should be applied to the above customer order?