Blossom, Inc.s overhead costs of $711000 consist of machining $414000; inspecting $212100; and packaging $112000. Machining works 6000 hours a year, 700 inspections occur each year, and 1400 packing order occur each year. Information on the companys two products are as follows:

		Alpha	Omega
Machining hours		2000	4000
Inspections		200	500
Packing orders		550	850
Direct labor hours		3900	4000

How much overhead is allocated to Alpha using a single overhead rate (based on direct labor hours) and assuming ABC, respectively?

$360000 and $495500

$351000 and $242600

$351000 and $360000

$360000 and $201200