Poodle Company manufactures two products, Mini A and Maxi B. Poodle's overhead costs consist of setting up machines, $800,000; machining, $1,800,000; and inspecting, $600,000. Information on the two products is:

	Mini A	Maxi B
Direct labor hours	15,000	25,000
Machine setups	600	400
Machine hours	24,000	26,000
Inspections	800	700

Overhead applied to Mini A using traditional costing using direct labor hours is

$1,200,000

$1,920,000

$1,670,000

$1,536,000