Foxx Company incurs $330000overhead costs each year in its three main departments, setup ($15000), machining ($225000), and packing ($90000). The setup department performs40setups per year, the machining department works5000hours per year, and the packing department packs500orders per year. Information about Foxx's two products is as follows:

Product A1Product B1Number of setups2020Machining hours10004000Orders packed150350Number of products manufactured600400

Using ABC, how much overhead is assigned to Product B1 each year?

a$264000

b$132000

c$165000

d$250500