6-44. Two-Stage Allocation and Product Costing Mets Products produces baseball caps and T-shirts. Most of the production is done by ma- chine. Data on operations and costs for October follow: Baseball Caps T-Shirts Total Units produced... 10,000 5,000 15,000 Machine-hours used. 1,000 800 1,800 Direct labor-hours. 200 120 320 Direct materials costs. $12,000 $8,000 $20,000 Direct labor costs... $ 4,000 $2,400 $ 6,400 Manufacturing overhead costs. $33,300 Management asks the firm's cost accountant to compute product costs. The accountant first assigns overhead costs to two pools: overhead related to direct materials and overhead