Austin Company manufactures two products, Flacca and Gordo. Overhead costs are comprised of machine setups, $1,600,000; machining, $3,600,000; and inspecting, $1,200,000. Recent data are shown below:

	Flacca	Gordo
Direct labor hours	15,000	25,000
Machine setups	600	400
Machine hours	24,000	26,000
Inspections	800	700

Overhead assigned to Gordo using a single overhead (OH) rate based on direct labor hours and using ABC, respectively, would be:

$2,400,000 and $3,328,000

$4,000,000 and $2,400,000

$4,000,000 and $3,072,000

$2,400,000 and $3,072,000