How much overhead is assigned to product each year

Question

Response to the following problem:

Berg Company incurs $240,000 overhead costs each year in its three main departments, setup ($15,000), machining ($165,000), and packing ($60,000). The setup department performs 40 setups per year, the machining department works 5,000 hours per year, and the packing department packs 500 orders per year. Information about Berg's two products is as follows:

                                                   Product A1         Product B1

Number of setups                                20                   20

Machining hours                                  1,000               4,000

Orders packed                                     150                     350

Number of products manufactured          600                     400

Using ABC, how much overhead is assigned to Product B1 each year?