Waterway Co$.$ computed an activity$-$based overhead rate for machining costs $($$$600000)$ of $$5$ per machine hour. Machining costs are driven by machine hours. If computed based on direct labor hours, the activity$-$based overhead rate for machining costs would be $$10$ per direct labor hour. The company produces two products, Cape and Chap. Cape requires $72000$ machine hours and $20000$ direct labor hours, while Chap requires $48000$ machine hours and $30000$ direct labor hours. Using activity$-$based costing, the machining overhead cost assigned to each product is

Cape

Chap

$$200000,$$$300000$

$$750000,$$$250000$

$$360000,$$$240000$

$$324706,$$$275294$