Foxx Company incurs $600000 overhead costs each year in its three main departments, setup ($15000), machining ($405000), and packing ($180000). 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 20 1000 150 600 20 4000 350 400 If machining hours are used as a base under traditional casting, how much overhead is assigned to Product A1 each year? $202500 $180000 $120000 $300000