Sheridan Company estimated that it will incur $$375000$ overhead costs each year in its three main departments, setup $($$$20000),$ machining $($$$270000),$ and packing $($$$85000).$ The setup department performs $40$ setups per year, the machining department works $5000$ hours per year, and the packing department packs $500$ orders per year. Information about Sheridan's two products and their estimated use of cost drivers is as follows:

Product A$1$

Product B$1$

Number of setups

$20$

$20$

Machining hours

$1000$

$4000$

Orders packed

$150$

$350$

Number of products manufactured

$600$

$400$

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

$$150000$

$$285500$

$$187500$