Sheridan Company manufactures two products, Board $12$ and Case $165.$ Sheridan's overhead costs consist of setting up machines, $$2760000$; machining, $$5650000$; and inspecting, $$1590000.$ Information on the two products and their estimated use of cost drivers is as follows:

$\backslash$table$[[,$Board $12,$Case $165],[$Direct labor hours,$15000,25000],[$Machine setups,$600,400],[$Machine hours,$24000,26000],[$Inspections$,800,700]]$

verhead assigned to Board $12$ using activity$-$based costing is

$$6000000.$

$$4480000.$

$$5216000.$

$$3750000.$