Turtle Company incurs overhead costs each year in its three main departments, setup ($75,000), machining ($36,000), and packing ($59,000). Information about the company's two products is as follows:

	Product A1	Product B1	Total
Number of setups	8	32	40
Machining hours	3,000	2,000	5,000
Orders packed	290	210	500
Number of products manufactured	580	420	1,000

Using ABC, how much overhead is assigned to Product A1?