Concord Company manufactures two products, Ovio and Gordon. Overhead costs are comprised of machine setups, f1,600,000; machining, E3,600,000; and inspecting, E1,200,000. Recent data are shown below: Ovio Gordon ... Direct labour hours | 15,000 25,000 Machine setups 600 400 Machine hours 24,000 26,000 Inspections 800 700 Overhead assigned to Gordon using a single overhead (OH) rate based on direct labour hours