Seneca manufactures two products, Regular and Premium, and applies overhead on the basis of machine hours. Anticipated overhead and machine hour time for the upcoming accounting period are $640,000 and 20,000 machine hours, respectively. Information about the company's product follows:

Regular: Estimated product volume 2500 units Direct material cost $20 per unit Direct labour cost $35 per unit Premium: Estimated product volume 2000 units Direct material cost $35 per unit Direct labour cost $48 per unit Overhead Regular Premium activity Order 00 orders 200 orders processing Machining $350,000 0,000 hours 10,000 hours Quality control $200,000 _500 hours 4500 hours