Foxx Company incurs $480,000 overhead costs each year in its three main departments, setup ($30,000), machining ($330,000), and packing ($120,000). The setup department performs 40 setups per year, the machining department works 5,000 hours per year, and the packing department packs 500 orders per year. Information about Foxxs two products is as follows:

	Product A1	Product B1
Number of setups	20	20
Machining hours	1,000	4,000
Orders packed	150	350
Number of products manufactured	600	400

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

	a.	$240,000
	b.	$192,000
	c.	$363,000
	d.	$384,000