Ayala Inc. computed an overhead rate for machining costs $($ $$1500000)$ of $$15$ per machine hour. Machining costs are driven by machine hours. If computed based on direct labor hours, the overhead rate for machining costs would be $$30$ per direct labor hour. The company produces two products, Hammer and Tong. Hammer requires $60000$ machine hours and $20000$ direct labor hours, while Tong requires $40000$ machine hours and $30000$ direct labor hours. Using activity$-$based costing, machining costs assigned to each product is

Hammer: $$600000$; Tong: $$900000.$

Hammer: $$750000$; Tong: $$750000.$

Hammer: $$800000$; Tong: $$700000.$

Hammer: $$900000$; Tong: $$600000.$