A company incurs 51220000 of overhead each year in three departments, Processing, Packaging, and Testing. The company perform 800 processing transactions, 196000 packaging transactions, and 2000 tests per year in producing 405000 drums of oil and 002000 drurns of sludge. The following data are available Dement Use of Cost Driver Processing BOO Cost 5490000 490000 240000 Page 196000 Testing 2000 Production information for sludge is as follows: Department Use of Cost Driver Processing 300 Package 100000 Testing 00 Catate the mount of overhead assigned to 5570 66000 1610000 71410