A company incurs $1170000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 1000 processing transactions, 200000 packaging transactions, and 2000 tests per year in producing 396000 drums of oil and 600000 drums of sludge. The following data are available: Department Expected use of Driver Cost Processing 1000 $493000 Packaging 200000 493000 Testing 2000 184000 Production information for oil is as follows: Department Expected use of Driver Processing 400 Packaging 1 10000 Testing 2000 Calculate the amount of overhead assigned to oil. $585000 $652350 $517650 $455150