Car Masters, Inc., a leading manufacturer of car engines, divided its manufacturing process into two Departments - Production and Packing. The estimated overhead costs for the Production and Packing Departments were $1,000,000 and $2,000,000, respectively. The company produces two types of parts - Part A and Part B. The total estimated labor hours for the year were 40,000 , and estimated machine hours were 30,000 . The Production Department is mechanized, whereas the Packing Department is labor oriented. Job 523 has incurred 200 actual machine hours and 500 actual direct labor hours. What is the amount of manufacturing overhead allocated to job 523 based on using machine hours as a single plant wide predetermined overhead allocation rate?