3 Sophia Company has two divisions. In the most recent year, total manufacturing overhead was $1,000,000. 0/1 Sophia has prepared an ABC analysis of these overhead costs below: How much of the $1,000,000 in total overhead cost should be assigned to each of the two divisions? Overhead Cost Pools Division 1 Division 2 Unit-level overhead $200,000 80,000 units 20,000 units 60 batches 90 batches 300,000 Batch-level overhead 5 lines 20 lines 500,000 Product-line overhead $1,000,000