Zimmerman Company manufactures two products, Board 12 and Case 165. Zimmerman's overhead costs consist of setting up machines, $2640000; machining, $5850000; and inspecting $1980000. Information on the two products is: Board 12 15000 Case 165 25000 400 Direct labor hours Machine setups Machine hours Inspections 600 24000 26000 800 700 Overhead applied to Case 165 using activity-based costing is O $4188000 O $5022000 O $5448000 O $6543750 Zimmerman Company manufactures two products, Board 12 and Case 165. Zimmerman's overhead costs consist of setting up machines $2680000; machining. $5300000; and inspecting, $2010000. Information on the two products is: Board 12 Case 165 25000 15000 400 Direct labor hours Machine setups Machine hours Inspections 600 24000 800 26000 700 Overhead applied to Case 165 using traditional costing using direct labor hours is O $3996000 $5138250 $4766000 $6243750