A company incurs $4260000 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	Expected Use of Driver	Cost
Processing	800	$1830000
Packaging	200000	1830000
Testing	2000	600000

Production information for the two products is as follows:

	Oil	Sludge
Department	Expected Use of Driver	Expected Use of Driver
Processing	300	500
Packaging	120000	80000
Testing	1600	400

The amount of overhead assigned to Oil using ABC is