18. Poodle Company manufactures two products, Mini A and Maxi B. Poodle's overhead costs consist of setting up machines, $800,000; machining, $2,000,000; and inspecting, $600,000. Information on the two products is: Direct labour hours Machine setups Machine hours Inspections Mini A 15,000 Maxi B 25,000 600 400 24,000 26,000 800 700 Overhead applied to Mini A using traditional costing and direct labour hours is a) $1,275,000. b) $1,536,000. c) $1,670,000. d) $1,700,000.