A company incurs $1120000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 800 processing transactions, 200000 packaging transactions, and 2000 tests per year in producing 400000 drums of oil and 609000 drums of sludge. The following data are available:

Department	Expected use of Driver		Cost
Processing	800		$498000
Packaging	200000		498000
Testing	2000		124000

Production information for sludge is as follows:

Department	Expected use of Driver
Processing	300
Packaging	100000
Testing	600

Calculate the amount of overhead assigned to sludge.

$560000

$472950

$223950

$286200