A company incurs $3360000 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 Oil and 600000 drums of Sludge. The following data are available: Department Processing Packaging Testing Expected Use of Driver 800 200000 2000 Cost $1380000 1380000 600000 Production information for the two products is as follows: Sludge Expected Use of Driver Department Oil Expected Use of Driver 300 120000 1600 Processing Packaging Testing 500 80000 400 The amount of overhead assigned to Sludge using ABC is $1534500. $1680000. $1260000. $1825500