15. Zimmerman Company manufactures two products, Board 12 and Case 165. Zimmermans overhead costs consist of setting up machines, $2120000; machining, $4950000; and inspecting, $1590000. Information on the two products is:

	Board 12	Case 165
Direct labor hours	15000	25000
Machine setups	600	400
Machine hours	24000	26000
Inspections	800	700

Overhead applied to Case 165 using activity-based costing is

$4164000.

$4496000.

$3464000.

$5412500.

22. Gant Accounting performs two types of services, Audit and Tax. Gants overhead costs consist of computer support, $288000; and legal support, $144000. Information on the two services is:

	Audit	Tax
Direct labor cost	$50000	$100000
CPU minutes	40000	10000
Legal hours used	200	800

Overhead applied to tax services using traditional costing is

$288000.

$144000.

$259200.

$172800.

Please answer all 2 questions, thank you!