Austin Company manufactures two products, Flacca and Gordo, Overhead costs are shown below: M M Overhead assigned to Gordo using a singie overhead (OH) rate based on direct labor do Overhead costs are comprised of machine setups, 51,600,000; machining 53,500 Flacca Gordo Direct labor hours 15,000 25,000 Machine setups 500 400 Machine hours 24,000 26,000 Inspections 300 700 te based on direct labor hours and using ABC, respectively, would be machine setups, 51,600,000; machining $3,600,000; and inspecting, $1.200,000. Recen Flacca Gordo 15,000 25,000 600 400 24,000 26,000 800 700 ing ABC, respectively, would be