A company incurs $1300000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 800 processing transactions, 192000 packaging transactions, and 1800 tests per year in producing 393000 drums of oil and 590000 drums of sludge. The following data are available: Department Use of Cost Driver Cost Processing 800 $498000 Packaging 192000 498000 Testing 1800 304000 Production information for oil is as follows: Department Use of Cost Driver Processing 400 Packaging 120000 Testing 1800 Calculate the amount of overhead assigned to oil. $615250 $650000 $864250 $435750