Syarikat Sleep-Tight manufactures mattresses for the hotel industry. The company has two products, Downy and Firm, and a total overhead of $474,000. The company plans to manufacture 400 Downy mattresses and 100 Firm mattresses this year. In manufacturing the mattresses, the company must perform 600 material moves for the Downy and 400 for the Firm; it processes 900 purchase orders for the Downy and 700 for the Firm, and its employees work 1,400 direct labor hours Downy product and 3,400 on the Firm. Sleep-Tights total material handling costs are RM300,000, and its total purchasing costs are RM174,000. Using ABC, how much overhead would be assigned to the Downy product?