Zimmerman Company manufactures two products, Board 12 and Case 165. Zimmerman's overhead costs consist of setting up machines, $2280000; machining, $S050000; and inspecting, $1710000. Information on the two products is Board 12 15000 Case 165 25000 Direct labor 600 24000 Machine setups Machine hours nspections 26000 700 Overhead applied to Case 165 using traditional costing using direct labor hours is $4336000 O $4709s0o. s5650000