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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

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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 their estimated use of cost drivers is as follows: Overhead assigned to Case 165 using activity-based costing is \begin{tabular}{r} $6200000. \\ \hline$3968000 \\ \hline$4480000 \\ \hline$4752000 \\ \hline \end{tabular}

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