Austin Company manufactures two products, Flacca and Gordo. Overhead costs are comprised of machine setups, $1,600,000; machining, 53,600,000, 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 300 700 overhead wigned to Gordo using a single overhead (oli vate based on direct labor hours and using Ac, respectively, would be