Tis Tat, Inc., manufactures and sells two products: Product V5 and Product X3. Data concerning the expected production of each product and the expected total direct labour-hours (DLHS) required to produce that output appear below: Expected Direct Labour-Hours Production Per Unit Total Direct Labour- Hours Product vs 900 5.0 4,500 Product X3 1,000 3.0 Total direct labour-hours 3,000 7,500 The company's total manufacturing overhead is $372,695. If the company allocates all of its overhead based on direct labour-hours, what is the amount of overhead assigned to product V5? 1) $42,021 O2) $46,690 3) $186,348 4) $223,605