HD makes 2 products: TOTAL HRS IN TOTAL HRS IN TOTAL HOURS BX1 UNITS 2,000 1,600 5,600 MACHINING ASSEMBLY 2,000 3,600 3,000 2,400 5,000 6,000 KR2 5,400 11,000 OVERHEAD COSTS MACHINING DEPT ASSEMBLY DEPT $ 900,000 $ 1.500,000 Hours in the machining department are referred as machine hours Hours in the assembly department are referred as labor hours How much overhead cost per unit should be allocate to product BX1, if machining overhead cost is allocated based on machine hours and assembly overhead costs are allocated based on labor hours