Mark Company manufactures 2 products, Flacca and Gordo. Overhead costs are comprised of machine set-ups $1600000; machining $3590400; and inspecting $1199720. Recent data are shown below:

		Flacca	Gordo
Direct labor hours		16400	26400
Machine setups		740	540
Machine hours		25400	27400
Inspections		940	840

Overhead assigned to Flacca using a single overhead rate based on direct labor hours and using ABC, respectively, will be (round to nearest dollar)

$3933600 and $3104360.

$3933600 and $2443600.

$2443600 and $3104360.

$2443600 and $3285760.