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
Orders packed	370	130	500
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?

		$250,000
		$185,000
		$85,100
		$711,538