A company incurs $1100000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 700 processing transactions, 190000 packaging transactions, and 1800 tests per year in producing 390000 drums of oil and 590000 drums of sludge. The following data are available:

Department	Expected use of Driver		Cost
Processing	700		$490000
Packaging	190000		490000
Testing	1800		120000

Production information for oil is as follows:

Department	Expected use of Driver
Processing	200
Packaging	114000
Testing	1500

Calculate the amount of overhead assigned to oil.