Q$15.$ 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 Foxx's two products is as follows:

$\backslash$table$[[,$Product A$1,$Product B$1],[-$ 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 B$1$ each year?

a$.$ $$117,000$

b$.$ $$480,000$

c$.$ $$363,000$

Set$-$up: $30,000$