The Little Pony Company incurs $605000 overhead costs each year in its three main departments, setup ($40000), machining ($395000), and packing ($170000). The setup department performs 40 setups per year, the machining department works 5000 hours per year, and the packing department packs 500 orders per year. Information about the company's two products is as follows:

	Product A1	Product B1
Number of setups	20	20
Machining hours	1000	4000
Orders packed	150	350
Number of products manufactured	600	400

If machining hours are used as the base under traditional costing, how much overhead is assigned to Product B1 each year?