A company incurs $1140000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 1000 processing transactions, 195000 packaging transactions, and 2000 tests per year in producing 393000 drums of oil and 593000 drums of sludge. The following data are available: Department Processing Packaging Testing Expected use of Driver Cost 1000 $507000 195000 507000 2000 126000 Production information for sludge is as follows: Department Expected use of Driver Processing 500 Packaging 100000 Testing 600 Calculate the amount of overhead assigned to sludge. O $570000 O $551300 $291300 O $297800