Black Company incurs overhead costs each year in its three main departments, setup ($115,000), machining ($52,000), and packing ($83,000). Information about the company's two products is as follows: Product A1 || Product B1 || Total Number of setups 16 24 40 Machining hours 3,700 1,300 || 5,000 370 130 500 Orders packed Number of products manufactured 740 260 1,000 If machining hours are used as a base under traditional costing, how much overhead is assigned to Product A1? $711,538 $85,100 $250,000 $185,000