A company incurs $3540000 of overhead each year in three departments: Processing, Packaging, and Testing. The company perform 800 processing transactions, 200000 packaging transactions,and 2000 tests per year in producing 40000o drums of O drums of Sludge. The following data are available: l and 600000 Expected Use of DriverCost Department Processing Packaging Testing 800 200000 2000 $1470000 1470000 600000 Production information for the two products is as follows: Department Processing Packaging Testing Expected Use of Driver 300 120000 1600 Sludge Expected Use of Driver 500 80000 400 The amount of overhead assigned to Oil using ABC is $1350000 $1913250. $1770000 $1626750