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Boswell Company manufactures two products, Regular and Supreme. Boswell's overhead costs consist of machining, $1400000; and assembling, $700000. Information on the two products is: Regular

Boswell Company manufactures two products, Regular and Supreme. Boswell's overhead costs consist of machining, $1400000; and assembling, $700000. Information on the two products is:

Regular Supreme

Direct labor hours 10000 15000

Machine hours 10000 30000

Number of parts 90000 160000

Overhead applied to Regular using activity-based costing is

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