Lester, Inc. manufactures two products, Model Y and Model Z. Lester's total estimated factory overhead costs are $3,200,000 for the year split between two processing departments, machining, and assembly. Machining's factory overhead cost is $900,000 for activity: Machine hours. Assembly's activity is measured in direct Labor (DL) cost. Data for the two products is: Total Factory Overhead applied Machine hours DL Cost Model Y ????? 170,000 $200,000 Model Z ????? 130,000 $150,000 Calculate the total factory overhead cost applied to each product using activity-based costing (ABC) (round to nearest $1)