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 Sunlands 2 products is as follows:

	Product One	Product Two
Number of setups	25	25
Machining hours	1100	2900
Orders packed	160	440

If machining hours are used as a base, how much overhead is assigned to Product One each year?

$43450

$79000

$56500

$41520