Sheridan Company manufactures two products, Regular and Supreme. Sheridan's estimated overhead costs consist of machining, $$4800000$; and assembling, $$2500000.$ Information on the estimated use of the cost driver by the two products is as follows:

$\backslash$table$[[,$Regular,Supreme$],[$Direct labor hours,$10000,15000],[$Machine hours,$10000,30000],[$Number of parts,$90000,160000]]$

Overhead applied to Regular using traditional costing using direct labor hours is

Sheridan Company manufactures two products, Regular and Supreme. Sheridan's estimated overhead costs consist of machining, $$4800000$; and assembling, $$2500000.$ Information on the estimated use of the cost driver by the two products is as follows:

$\backslash$table$[[,$Regular,Supreme$],[$Direct labor hours,$10000,15000],[$Machine hours,$10000,30000],[$Number of parts,$90000,160000]]$

Overhead applied to Regular using traditional costing using direct labor hours is