Lily Company manufactures two products, Board $12$ and Case $165.$ Lily's overhead costs consist of setting up machines, $$200000$; machining, $$5250000$; and inspecting, $$1740000.$ Information on the two products and their estimated use of cost follows:

$\backslash$table$[[,$Board $12,$Case $165],[$Direct labor hours,$15000,20960],[$Machine setups,$600,400],[$Machine hours,$24000,26000],[$Inspections$,800,700]]$

Overhead assigned to Board $12$ using traditional costing using direct labor hours is

$$4283000.$

$$5394000.$

$$3750000.$

$$4342000.$