Sheridan Company manufactures two products, Mini A and Maxi B. Sheridan's overhead costs consist of setting up machines, $820000; machining, $1960000; and inspecting, $630000. Information on the two products is:

	Mini A	Maxi B
Direct labour hours	16000	20000
Machine setups	600	400
Machine hours	24000	26000
Inspections	800	700

Overhead applied to Maxi B using activity-based costing is

$1276000.

$1641200.

$1669600.

$1894444.