) Listen 19 High Point Inc. manufactures rocking chairs for the hotel industry. It has two products, the Single and the Double, and total overhead is $3, 160,000. The company plans to manufacture 400 Singles and 100 Doubles this year. In 12 manufacturing the rocking chairs, the company must perform 600 material moves for the Single and 400 for the Double; it processes 900 purchase orders for the Single and 700 for the Double; and the company's employees work 1,400 direct labor hours on the Single product and 3,400 on the Double. High Point's total material handling costs are $2,000,000 and its total processing costs are $1, 160,000. Using ABC, how much overhead would be assigned to the Single product? ( 1) $2,238, 332 O 2) $1,307,500 3) $1,852,500 ( 4) $1,580,000