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 Board 12 Case 165: Direct labor hours 15000 24080 Machine setups 600 400 Machine hours 24000 26000 Inspections 800 700 Overhead assigned to Case 165 using traditional costing using direct labor hours is $4714000. O $6020000. O $4865000. O $3908000.