A company incurs $1230000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 800 processing transactions, 195000 packaging transactions, and 1800 tests per year in producing 406000 drums of oil and 601000 drums of sludge. The following data are available: Department Use of Cost Driver Cost Processing 800 $507000 Packaging 195000 507000 Testing 1800 216000 Production information for sludge is as follows: Department Use of Cost Driver Processing 400 Packaging 93000 Testing 400 Calculate the amount of overhead assigned to sludge.