Bonita Co. incurs $544000 of overhead costs each year in its three main departments, setup ($46000), machining ($399000), and packing ($99000). The setup department performs 50 setups per year, the machining department works 7600 hours per year, and the packing department packs 160 orders per year. Information about Bonitas 2 products is as follows:

	Product One	Product Two
Number of setups	20	30
Machining hours	3400	4200
Orders packed	120	40

Using ABC, how much overhead is assigned to Product One each year?

$544000

$272850

$272000

$271150