Sheffield manufactures mattresses for the hotel industry. It has two products, Downy and Firm, and total overhead of $$510000.$ The company plans to manufacture $210$ Downy mattresses and $350$ Firm mattresses this year. In manufacturing the mattresses, the company must perform $680$ material moves for the Downy and $340$ for the Firm; it processes $118$ purchase orders for the Downy and $86$ for the Firm; and the company's employees work $2900$ direct labour hours on the Downy product and $3100$ on the Firm. Sheffield's total material handling costs are $$295000$ and its total purchasing costs are $$215000.$

Under a traditional costing approach based on direct labour hours, how much overhead would be assigned to the Downy product?

O $$255000$

O $$263500$

O $$246500$

O $$272586$