Vaughn Company manufactures two products, Board $12$ and Case $165.$ Vaughn's overhead costs consist of setting up machines,

$$2720000$; machining, $$5700000$; and inspecting, $$1500000.$ Information on the two products and the cos

is as follows:

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

$$3720000.$

$$4752000.$

$$5375000.$

$$5952000.$