Walker Company makes three products in its factory: plastic cups, plastic tablecloths, and plastic bottles. The expected overhead costs for the next fiscal year include the following.

Factory managers salary	$130,000
Factory utility cost	60,500
Factory supplies	28,000
Total overhead costs	$218,500

Walker uses machine hours as the cost driver to allocate overhead costs. Budgeted machine hours for the products are as follows:

Cups	420 hours
Tablecloths	740 hours
Bottles	1,140 hours
Total machine hours	2,300 hours

What is the amount allocated to the cups?