Sheffield Company estimated that it will incur $$405000$ overhead costs each year in its three main departments, setup $($$$30000),$ machining $($$$270000),$ and packing $($$$105000).$ The set up department preforms $40$ setups per year, the machining department works $5000$ hours per year, and the packing department packs $500$ orders per year. Information about Sheffield's two products and their estimated use of cost drivers is as follows:

Number of set ups $20($Product A$1)20($Product B$1)$

Machining hours $1000($Product A$1)4000($Product B$1)$

Orders packed $150($Product A$1)350($Product B$1)$

Number of products manufactured $600($Product A$1)400($Product B$1)$

Using ABC, how much overhead is assigned to Product B$1$ each year?

a$)$ $$324000$

b$)$ $$304500$

c$)$ $$162000$

d$)$ $$202500$