29. A company incurs $3,600,000 of overhead each year in three departments Processing, Packaging, and Testing. The company performs 800 processing transactions, 200,000 packaging transactions, and 2,000 tests per year in producing 400,000 drums of Oil and 600,000 drums of Sludge. The following data are available: Department Expected Use of Driver Cost 800 200,000 2,000 Processing Packaging Testing $1,500,000 1,500,000 600,000 Production information for the two products is as follows: Oil Expected Use of Driver Sludge Expected Use of Driver Department Processing Packaging Testing 300 120,000 1,600 500 80,000 400 The amount of overhead assigned to Oil using ABC is A) $1,800,000 B) $1,942,500 C) $1,657,500 D) $1,380,000