Sunland Co. incurs $158000 of overhead costs each year in its three main departments, setup ($9800), machining ($113000), and packing ($35200). The setup department performs 50 setups per year, the machining department works 4000 hours per year, and the packing department packs 600 orders per year. Information about Sunland's 2 products is as follows: Product One Product Two 25 1100 2900 Number of setups Machining hours Orders packed 25 160 440 If machining hours are used as a base, how much overhead is assigned to Product One each year? O $43450 $79000 $56500 O $41520