A company incurs $3120000 of overhead each year in three departments: Processing, Packaging, and Testing. The company performs 800 processing transactions, 200000 packaging transactions, and 2000 tests per year in producing 400000 drums of 0 il and 600000 drums of Sludge. The following data are available: Production information for the two products is as follows: Production information for the two products is as follows: The amount of overhead assigned to Sludge using ABC is $1140000. $1708500. $1411500 $1560000