Boulder Mountain Manufactures Two Products,Standard and Deluxe Overhead Allocated to Standard Using a Single Overhead Rate Based

Boulder Mountain manufactures two products,Standard and Deluxe.Boulder Mountain's overhead consists of $5,000,000 for machining and $2,500,000 for assembly.The following information has been complied about the two products: $$\begin{array} { l l r } &\text { Standard}& \text { Deluxe }\\\text { Direct ghar hours } & 10,000 & 15,000 \\\text { Number af parts } & 90,000 & 160,000 \\\text { Nechine hours } & 10,000 & 30,000\end{array}$$ Overhead allocated to Standard using a single overhead rate based on the number of parts and using activity-based costing,respectively,are:

A) $2,700,000 and $2,250,000.
B) $1,875,000 and $2,625,000.
C) $2,400,000 and $2,250,000.
D) $2,150,000 and $2,350,000.
E) $2,400,000 and $2,625,000.