Bowser Company manufactures two products, Regular and Supreme. Bowser's overhead costs consist of machining (machine hours), $2,600,000 and assembling (number of parts), $1,300,000. Information on the two products is: Regular Supreme Direct Labor Hours 5,000 7,500 Machine Hours 3,000 10,000 Number of Parts 45,000 80,000 What is the overhead applied to Regular using traditional costing using direct labor hours? $3,900,000 $1,560,000 $2,340,000 $1,300,000 $1,000,000