Bramble, Inc. manufactures recliners for the hotel industry. It has two products, the Heater and the Massager. Total overhead is estimated to be $3814000. The company plans to manufacture 400 Heaters and 100 Massagers this year. In manufacturing the recliners, the company performs 600 material moves for the Heater and 400 for the Massager; it processes 900 purchase orders for the Heater and 700 for the Massager; and the company's employees work 1400 direct labor hours on the Heater product and 3400 on the Massager. Bramble's total estimated material handling costs are $1100000 and its total estimated processing costs are $2714000. Using ABC, how much overhead would be assigned to the Heater product? $2186625 $1907000 O $1627375 O $2701583