Zimmerman Company manufactures two products, Board 12 and Case 165. Zimmermans overhead costs consist of setting up machines, $2760000; machining, $5450000; and inspecting, $1920000. Information on the two products is:

	Board 12	Case 165
Direct labor hours	15000	25000
Machine setups	600	400
Machine hours	24000	26000
Inspections	800	700

Overhead applied to Board 12 using traditional costing using direct labor hours is

$4834000.

$6078000.

$3798750.

$5275250.