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: Board 12 Case 165 Direct labor hours 15000 25000 Machine setups 600 400 Machine hours 24000 26000 Inspections 800 700 Overhead assigned to Board 12 using traditional costing using direct labor hours is