A company incurs $1,800,000 of overhead each year in three departments: Processing, Packaging, and Testing. The company performs 800 processing transactions, 200,000 packaging transactions, and 2,000 tests per year in producing 400,000 drums of Oil and 600,000 drums of Sludge. The following data are available:

Department	Expected Use of Driver	Cost
Processing	800	$750,000
Packaging	200,000	750,000
Testing	2,000	300,000

Production information for the two products is as follows:

Department	Oil Expected Use of Driver	Sludge Expected Use of Driver
Processing	300	500
Packaging	120,000	80,000
Testing	1,600	400

The amount of overhead assigned to sludge is what?