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Answer the Following Questions Using the Information Below:
Gregory Company

question 137

Multiple Choice

Answer the following questions using the information below:
Gregory Company has identified three cost pools to allocate overhead costs. The following estimates are provided for the coming year:
 Cost Pool  Overhead Costs  Costdriver  Activity level  Supervision of direct labor $326,000 Direct labor-hours 900,000 Machine maintenance $132,000 Machine-hours 960,000 Facility rent $217,000 Square feet of area 100,000 Total overhead costs $675,000\begin{array} { l r l r } \text { Cost Pool } & \text { Overhead Costs } & \text { Costdriver } & \text { Activity level } \\\text { Supervision of direct labor } & \$ 326,000 & \text { Direct labor-hours } & 900,000 \\\text { Machine maintenance } & \$ 132,000 & \text { Machine-hours } & 960,000 \\\text { Facility rent } & \$ 217,000 & \text { Square feet of area } & 100,000 \\\text { Total overhead costs } & \$ 675,000 & &\end{array} The accounting records show the Mossman Job consumed the following resources:
 Cost driver  Actual level  Direct labor-hours 200 Machine-hours 1,500 Square feet of area 70\begin{array}{ll}\text { Cost driver } & \text { Actual level } \\\text { Direct labor-hours } & 200 \\\text { Machine-hours } & 1,500 \\\text { Square feet of area } & 70\end{array}
-Under activity-based costing,what is the amount of machine maintenance costs allocated to the Mossman Job?

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