Style Co. incurs $540,000 of overhead costs each year in its three main departments, setup ($40,000), machining ($400,000), and packing ($100,000). The setup department performs 50 setups per year, the machining department works 8,000 hours per year, and the packing department packs 200 orders per year. Information about Style Co.'s 2 products is as follows:

Jackets Cardigans

Number of setups 10 40

Machining hours 3,000 5,000

Orders packed 110 90

Using Activity Based Costing, how much overhead is assigned to Jackets each year?