Sunland Company manufactures two products, Mini A and Maxi B. Sunland's overhead costs consist of setting up machines, $880000; machining, $1950000; and inspecting, $650000. Information on the two products is: Mini A 13000 600 29000 700 Maxi B 27000 400 Direct labour hours Machine setups Machine hours Inspections 31000 600 Overhead applied to Maxi B using traditional costing and direct labour hours is