Isadore's Implements, Inc., manufactures pens and mechanical pencils often used for gifts. Overhead costs are currently allocated using direct labor-hours, but the controller has recommended an activity-based costing system using the following data: Compute the amount of overhead to be allocated to each product under activity-based costing. (Do not round intermediate calculations. Round "Overhead" to the nearest whole dollar.) Compute the amount of overhead to be allocated to each product using labor-hours as the allocation base. Assume that the number of labor-hours required to assemble each box is 0.2 for pencils and 0.1 for pens and that 45,000 boxes of pencils and 85,000 boxes of pens were produced during the period. (Do not round intermediate calculations. Round "Overhead" to the nearest whole dollar.)