JB Inc. produces two types of tables, large and small. JB In.c uses a plantwide rat based on direct labor hours to assign its overheads costs. The company has the following estimate and actual data for the coming year. Estimated Overhead $1,260,000.00 Expected Activity 24,000 Actual activity (direct labor hours): Large Tables 13,000 Small Tables 41,000 Units produced: Large Tables 25,000 small Tables 105,000 What is the applied overhead for each product, using direct labor hours? O $682,500 small and $2,152,000 large O $1,312,500 large and $5, 512,500 small O $1,312,500 small and $5, 512,500 large O $682,500 large and $2,152,500 small