Crane Company manufactures two products, Velveeto and Fondant. Crane has estimated overhead costs as follows: setting up machines $($$$176000),$ machining $($$$324880)$ and inspecting $($$$118800).$ Information on the two products follows:

$\backslash$table$[[$Velveeto and Fondant$],[$Direct labor hours,$],[$Velveeto$,84000],[$Fondant$,124000],[$Machine setups,$],[$Velveeto$,4800],[$Fondant$,4000],[$Machine hours,$],[$Velveeto$,120000],[$Fondant$,128000],[$Inspections$,5600],[$Velveeto$,5200]]$

If Crane uses ABC. how much overhead will be applied to Velveeto?

$$619680$

$$314800$

$$310000$