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Thompson Company incurs overhead costs each year in its three main departments, machining ($115,000), inspections ($52,000), and packing ($83,000). Information about the company's two products is as follows: Product X Product Y Total Machining hours 1,120 2,880 4,000 Inspections 420 180 600 Orders packed 480 520 1,000 Direct labor hours 3,700 1,300 5,000 Using ABC, how much overhead is assigned to Product X this year? $250,000 $108,440 $365,000 $185,000