Foxx Company incurs $465000 overhead costs each year in its three main departments, setup ($25000), machining ($305000), and packing ($135000). 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 Foxx's two products is as follows: Number of setups Machining hours Orders packed Number of products manufactured Product A1 Product B1 20 20 1000 4000 150 350 600 400 Using ABC, how much overhead is assigned to Product A1 each year? $232500 $93000 $114000 $351000