Boswell Company manufactures two products, Regular and Supreme. Boswell's overhead costs consist of machining, $3,000,000; and assembling, $1,500,000. Information on the two products is: Direct Labor Hours Machine Hours Number of Parts Regular Supreme 10,000 15,000 10,000 30,000 90,000 160,000 Overhead applied to Regular using traditional costing using direct labor hours is $1,290,000. $1,800,000. $2,700,000. $3,210,000