Sleep-ght Company manufactures mattresses for the hotel industry. The company has two products, Downy and Firm, and a total overhead of RM474, 000. The company plans to manufacture 400 Downy mattresses and 100 Firm mattresses this year. In manufacturing the mattresses, the company must perform 500 material moves for the Downy and 400 for the Firm; it processes 900 purchase orders for the Downy and 700 for the Firm, and its employees work 7,400 direct labor hours for the Downy and 3,400 direct labor hours for the Firm. Sleep-Tights total material handling costs are RM300,000, and its total purchasing costs are RM7 74, 000. Using ABC, how much overhead would be assigned to the Downy product