Windsor Co. incurs $910000 of overhead costs each year in its three main departments, machining ($520000), inspections ($260000) and packing ($130000). The machining department works 4000 hours per year, there are 500 inspections per year, and the packing department packs 1000 orders per year. Information about Windsor's two products is as follows: Machining hours Inspections Orders packed Direct labor hours Product X 1000 100 350 1700 Product Y 3000 400 650 1800 Using ABC, how much overhead is assigned to Product X this year? $442000 $318500 $227500 $455000