A company manufactures two products, Product A and Product B. The following information is available:

• Product A: Units Produced = 1,000, Direct Materials Cost = $5,000, Direct Labor Cost = $3,000, Manufacturing Overhead = $2,000

Product B: Units Produced = 500, Direct Materials Cost = $3,000, Direct Labor Cost = $2,000, Manufacturing Overhead = $1,500 Allocate manufacturing overhead using activity-based costing based on direct labor costs