Foxx Company incurs $565000 overhead costs each year in its three main departments, setup ($30000), machining ($375000), and packing ($160000). 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: Product A1 Product B1 Number of setups 20 20 Machining hours Orders packed 150 Number of products 600 400 manufactured 1000 4000 350 Using ABC, how much overhead is assigned to Product B1 each year? $282500 $427000 $226000 $452000