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Swifty company manufactures two products board 12 and case 165. Swift's overhead costs consist of setting up machines. $2120000; machining $5550000; and inspecting $2100000. Information on the two precuts and their estimated use of cost drivers is Direct labour hours for Board 12 = 15000 Case 165 = 24080, Machine setups for Board 12 = 600 and Case165 =400, Machine hours for Board 12 = 24000 and Case 165 = 26000, Inspections for Board 12 = 800 and Case 165 = 700, Overhead assigned to board 12 using traditional costing using direct labour hours is?
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