Sunland Company manufactures two products, Mini A and Maxi B. Sunland's overhead costs consist of setting up machines, $740000; machining, $2000000; and inspecting, $630000. Information on the two products is: Mini A Maxi B B Direct labour hours 15000 30000 Machine setups 500 300 Machine hours 24000 26000 Inspections 800 700 Overhead applied to Maxi B using activity-based costing is