Zimmerman Company manufactures two products, Board 12 and Case 165. Zimmerman's overhead costs consist of setting up machines, $2,400,000; machining. $5,400,000; and inspecting. $1,800,000. Information on the two products is: Direct labor hours Board 12 15,000 Case 165 25.000 Machine setups 600 400 Machine hours 24,000 26,000 Inspections 800 700 Overhead applied to Board 12 using traditional costing using direct labor hours is 4