Boswell Company manufactures two products, Regular and Supremo, Boswell's 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 The cost drivers for the machining and assembling cost pools are machine hours and number of parts, respectively. Overhead applied to Regular using activity-based costing is $1.290,000 $1,800.000 $2,700,000 $3,210,000