Sheffield Co$.$ estimates that it will incur $$1290000$ of overhead costs each year in its three main departments, machining $($ $$750000),$

inspections $($$$360000)$ and packing $($$$180000).$ The machining department works $4000$ hours per year, there are $600$ inspections per

year, and the packing department packs $1000$ orders per year. Information about Sheffield's two products and their estimated use of

cost drivers is as follows:

If ABC is used, how much overhead will be assigned to Product $x?$

$$645000$

$$446538$

$$642000$

$$310500$