Swifty Co. incurs $161000 of overhead costs each year in its three main departments, setup ($10600), machining ($112000), and packing ($38400). The setup department performs 30 setups per year, the machining department works 5000 hours per year, and the packing department packs 400 orders per year. Information about Swifty's 2 products is as follows: Number of setups Machining hours Orders packed Number of products manufactured Product One Product Two O $57600 O $120180 O $80500 O $127180 15 900 160 700 15 4100 240 400 Using ABC, how much overhead is assigned to Product Two each year?

Swifty Co. incurs $161000 of overhead costs each year in its three main departments, setup ($10600), machining ($112000), and packing (\$38400). The setup department performs 30 setups per year, the machining department works 5000 hours per year, And the packing department packs 400 orders per year. Information about Swifty's 2 products is as follows: Using ABC, how much overhead is assigned to Product Two each year? $57600 $120180 $80500 $127180