Concord manufactures mattresses for the hotel industry. It has two products, Downy and Firm and total overhead of $507000. The company plans to manufacture 190 Downy mattresses and 300 Firm mattresses this year. In manufacturing the mattresses, the company must perform 700 material moves for the Downy and 300 for the Firm; it processes 111 purchase orders for the Downy and 89 for the Firm; and the company's employees work 3000 direct labour hours on the Downy product and 3500 on the Firm. Concord's total material handling costs are $306000 and its total purchasing costs are $201000. Using ABC, how much overhead would be assigned to the Downy product? $507000 $253500 $181245 $325755