Black Company incurs overhead costs each year in its three main departments, setup ($70,000), machining ($34,000), and packing ($56,000). Information about the company's two products is as follows: Product A1 Product B1 Total 7 33 40 Number of setups 2,800 2,200 5,000 Machining hours Orders packed Number of products manufactured 280 220 500 560 440 1,000 If machining hours are used as a base under traditional costing, how much overhead is assigned to Product A12 $89,600 $39,200 $203,636 $160,000