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: Direct labor hours Machine setups Machine hours Inspections Board 12 O $5530000. O $3908000. O $6020000. O $4714000. 15000 600 24000 800 Case 165 24080 400 26000 700 Overhead assigned to Case 165 using activity-based costing is

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: Overhead assigned to Case 165 using activity-based costing is $5530000. $3908000. $6020000. $4714000