Boswell Company manufactures two products, Regular and Supreme. Boswells overhead costs consist of machining, $3,000,000; and assembling, $1,500,000. Information on the two products is:

Regular Supreme

Direct labor hours 10,000 15,000

Machine hours 10,000 30,000

Number of parts 90,000 160,000

Overhead applied to Regular using activity-based costing is

A.

$1,290,000.

B.

$1,800,000.

C.

$2,700,000.

D.

$3,210,000.