Wilcox Industries employs a job$-$order costing system with a unified plantwide predetermined overhead rate based on direct machine$-$hours. The organization established its predetermined overhead rate for the current fiscal year using the following data:

Total machine$-$hours: $20,000$

Total fixed manufacturing overhead cost: $$176,000$

Variable manufacturing overhead per machine$-$hour: $$2\mathrm{.}20$

Not long ago, Project Z$750$ was finalized with the following details:

Total machine$-$hours: $200$

Direct materials: $$540$

Direct labor cost: $$7,200$

The estimated overhead allocated to Project Z$750$ is nearest to: $2,2001,7602,640440$