1)Find the overhead applied to Regular using traditional costing using direct labor hours

2)Find the overhead applied to Regular using activity-based costing

Boswell Company manufactures two products, Regular and Supreme. Boswell's estimated overhead costs consist of machining, $3,000,000; and assembling, $1,500,000. Information on the estimated use of the cost driver by the two products is as follows: Regular Supreme Direct labor hours 10,000 15,000 Machine hours 10,000 30,000 Number of parts 90,000 160,000 Overhead applied to Regular using traditional costing using direct labor hours is