A company has two production departments and two service departments with the fixed overheads shown in the table.

Production               Service

            W          X     Y          Z

Overheads ($'000)   500600           600800

Service department Y divides its times between the other departments in the ratio 3:2:1 (for W, X and Z respectively). Department Z spends 40% of its time servicing department W and 60% servicing department X. If all service departments' overheads are allocated to production departments, the total fixed overhead cost of department W is

B.     $1,100,000

C.     $660,000

D.     $1,160,000