Wildhorse, Inc's overhead costs of $710000 consist of machining $424000; inspecting $222000; and packaging $64000. Machining works 4000 hours a year, 500 inspections occur each year, and 1000 packing order occur each year. Information on the company's two products are as follows: Machining hours Inspections Packing orders Direct labor hours Alpha Omega 1000 3000 100 400 350 650 3500 3600 How much overhead is allocated to Omega using a single overhead rate (based on direct labor hours) and using ABC, respectively? $350000 and $172800 O $360000 and $172800 O $360000 and $537200 O $350000 and $360000