Sheffield Co. incurs $158000 of overhead costs each year in its three main departments, setup ($11000), machining ($110000), and packing ($37000). The setup department performs 30 setups per year, the machining department works 4000 hours per year, and the packing department packs 600 orders per year. Information about Sheffields 2 products is as follows:

	Product One	Product Two
Number of setups	15	15
Machining hours	1100	2900
Orders packed	120	480
Number of product Manufactured	700	500

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

$79000

$65350

$114850

$92650