COMM 305: what is the answer using ABC

Question 14 WatenNay Co. incurs $536000 of overhead costs each year in its three main departments, setup ($42000), machining ($401000), and packing ($93000). The setup department performs 50 setups per year, the machining department works 7500 hours per year, and the packing department packs 200 orders per year. Information about Waterway's 2 products is as follows: Product One Product Two Number of setups 20 30 Machining hours 2700 4800 Orders packed 100 100 Using ABC, how much overhead is assigned to Product One each year? C) $536000 C) $328340 C) $268000 C) $207660