Fluffy Towel Company manufactures two products, Mini A and Maxi B. Fluffy's overhead costs consist of setting up machines- $800,000; machining- $2,000,000; and inspecting- $600,000. Information on the two products is: Direct labour hours Machine setups Machine hours Inspections Mini A Maxi B 15,000 25,000 600 400 24,000 26,000 800 700 Overhead applied to Mini A using traditional costing and direct labour hours is