A company incurs $1270000 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 592000 drums of sludge. The following data are available: Department Use of Cost Driver Processing Packaging 200000 Cost $506000 1000 506000 Testing 2000 258000 Production information for sludge is as follows: Department Use of Cost Driver Processing 600 Packaging 100000 Testing 400 Calculate the amount of overhead assigned to sludge. O $661800 O $608200 O $635000 O $459500