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 650 material moves for the Downy and 350 for the Firm; it processes 110 purchase orders for the Downy and 90 for the Firm; and the companys employees work 2900 direct labour hours on the Downy product and 3100 on the Firm. Sheffields total material handling costs are $295000 and its total purchasing costs are $215000. Using ABC, how much overhead would be assigned to the Downy product?

$510000

$255000

$200000

$310000