Determine the total overhead allocated to Delta under activity based costing. Assume the following:

• Number of products:
  • Beta 2
  • Delta 2
• Categories of Overhead:
  • 3 Setup costs with number of setups as driver ($20,000)
  • Machining costs with machine hours as driver ($2,220,000)
  • Packing costs with packing orders as driver ($80,000)
• Number of setups:
  • Beta 10
  • Delta 30
• Number of machine hours:
  • Beta 1,000
  • Delta 4,000
• Number of packing orders:
  • Beta 150
  • Delta 350