Swifty Company manufactures two products, Board $12$ and Case $165.$ Swifty's overhead costs consist of setting up machines, $$2120000$; machining, $$5550000$; and inspecting, $$2100000.$ Information on the two products and their estimated use of cost drivers is as follows:

$\backslash$table$[[,$Board $12,$Case $165],[$Direct labor hours,$15000,24080],[$Machine setups,$600,400],[$Machine hours,$24000,26000],[$Inspections$,800,700]]$

Overhead assigned to Board $12$ using traditional costing using direct labor hours is

$$3750000$

$$4714000$

$$4865000$

$$5862000$