Cullumber Company manufactures two products, Regular and Deluxe. Overhead costs consist of machining, $2585200; and assembly, $1252400. Recent data are provided below: Regular Deluxe Direct labor hours 13000 18000 Machine hours 13000 33000 Number of parts 93000 163000 Overhead allocated to Deluxe using a single overhead rate (based on number of parts) and using activity-based costing, respectively, are (Notice: For ABC costing, use machine hours and direct labour hours as activity drivers for machining and assembly.) $1395000 and $1255800. $2445000 and $2581800. O $1067800 and $2769800. O $1011600 and $2613300