Donkey Company manufactures two products, Standard and DeLuxe. Donkey's estimated overhead costs for next year are Machining cost pool: $2,000,000 Assembling cost pool: $1,000,000 Estimated use of cost drivers for next year are Machine hours (cost driver for machining cost pool) Total: 40,000 hours Standard: 10,000 hours DeLuxe: 30,000 hours Number of parts (cost driver for assembling cost pool) Total: 250,000 parts Standard: 90,000 parts Deluxe: 160,000 parts Overhead applied to Standard (for machining plus assembling) using activity-based costing is