Marigold Company manufactures two products, Mini A and Maxi B. Marigold's overhead costs consist of setting up machines, $730000; machining, $1990000; and inspecting, $560000. Information on the two products is:

	Mini A	Maxi B
Direct labour hours	11000	29000
Machine setups	500	300
Machine hours	30000	32000
Inspections	800	700

Overhead applied to Maxi B using traditional costing and direct labour hours is

$1972000.

$1848750

$902000.

$2378000.