Sheridan manufactures mattresses for the hotel industry. It has two products, Downy and Firm, and total overhead of $510000. The company plans to manufacture 150 Downy mattresses and 340 Firm mattresses this year. In manufacturing the mattresses, the company must perform 730 material moves for the Downy and 290 for the Firm; it processes 118 purchase orders for the Downy and 85 for the Firm; and the companys employees work 2500 direct labour hours on the Downy product and 3500 on the Firm. Sheridans total material handling costs are $296000 and its total purchasing costs are $214000. Under a traditional costing approach based on direct labour hours, how much overhead would be assigned to the Downy product?

$212500

$255000

$297500

$357000