Sheridan Company manufactures two products, Regular and Deluxe. Overhead costs consist of machining, $2447200; and assembly, $1268800. Recent data are provided below: Regular Deluxe Direct labor hours 28000 33000 Machine hours 28000 48000 Number of parts 108000 178000 Overhead allocated to Regular using a single overhead rate (based on number of parts) and using activity-based costing, respectively, are (Notice: For ABC costing, use machine hours and direct labour hours as activity drivers for machining and assembly.) $1062600 and $1738800. $2314000 and $2232000. $1404000 and $1484000. O $860000 and $2856000