A company incurs $1300000 of overhead each year in three departments, Processing, Packaging, and Testing. The company performs 1000 processing transactions, 200000 packaging transactions, and 1800 tests per year in producing 400000 drums of oil and 598000 drums of sludge. The following data are available:

Department Expected use of Driver Cost

Processing 1000 $502000

Packaging 200000 502000

Testing 1800 296000

Production information for oil is as follows:

Department Expected use of Driver

Processing 300

Packaging 124000

Testing 1800

Calculate the amount of overhead assigned to oil.

$650000

$757840

$542160

$607240