Sunland manufactures mattresses for the hotel industry. It has two products, Downy and Firm, and total overhead of $507000. The company plans to manufacture 160 Downy mattresses and 290 Firm mattresses this year. In manufacturing the mattresses, the company must perform 690 material moves for the Downy and 260 for the Firm; it processes 115 purchase orders for the Downy and 86 for the Firm; and the companys employees work 2800 direct labour hours on the Downy product and 3700 on the Firm. Sunlands total material handling costs are $291000 and its total purchasing costs are $216000. Under a traditional costing approach based on direct labour hours, how much overhead would be assigned to the Downy product?

a. $218400

b. $253500

c. $288600

d. $334982