(Adapted) 34. Elvie manufactures two versions of a product.. Production and cost information show the following: EN Units produced.. Materials..... Direct labor hours per unit............... Model X 100 10 1 Model Y 200 40 3 Materials handling costs total P100,000. Under ABC, the materials handling costs allocated to each unit of Model would be: Model X Model Y Model X Model Y. P400 P200 P143 P429 b. 200 400 d. 429 143 (Adapted) 35. Using the name information in No. 34, except that direct labor hours (traditional/conventional) were used to allocate overhead costs. The material handling would be assuming that 3 DLH per unit for Model Y): a. Model X P400 200 Model Y P200 400 C. Model X Model Y P143 P429 429 143 b. d