Sheffield Co. produces three products, Products Rain, Snow, and Wind. Product Rain requires 15 machine setups, Product Snow requires 15 setups, and Product Wind requires 30 setups. Sheffield has identified an activity cost pool with allocated overhead of $486000 for which the cost driver is machine setups. How much overhead is assigned to each product?

Rain Snow Wind

$162000$162000$162000

$32400$32400$16200

$121500$121500$243000

$16200$32400$32400