Bramble Co. incurs $161000 of overhead costs each year in its three main departments, setup ($10100), machining ($105000), and packing ($45900). The setup department performs 40 setups per year, the machining department works 5000 hours per year, and the packing department packs 500 orders per year. Information about Brambles 2 products is as follows:

	Product One	Product Two
Number of setups	20	20
Machining hours	900	4100
Orders packed	190	310

If machining hours are used as a base, how much overhead is assigned to Product One each year?

$28980

$80500

$52500

$53950