Elevator Co$.$ makes two product models, A and B$,$ and provides both installation and inspection services for its customers. Budgeted information is as follows:

$\backslash$table$[[,$Installation,Inspection,Total$],[$Budgeted overhead,$300,000,210,000,510,000],[$Budgeted labor hours,$2,000,3,000,5,000]]$

$\backslash$table$[[,$Product A$,$Product B$,$Total$],[$Direct labor hours per unit:,$2\mathrm{.}0,1\mathrm{.}5,5,000],[$Installation$,1\mathrm{.}0,0\mathrm{.}5,2,000],[$Inspection$,1\mathrm{.}0,1\mathrm{.}0,3,000],[$Units$,1,000,2,000,3,000]]$

The company uses a departmental method to allocate overhead in each of the two cost pools $-$ installation and inspection. How much overhead is allocated to product $A$ if the company uses direct labor hours as the allocation base?

$300,000$

$290,000$

$220,000$

$140,000$