Alaska Electronics has received an order for 1,000 units of equipment with a special design. The following standards were compiled for this order: Direct materials: Part #123 $25 per unit Part #456 $50 per unit 2.0 hours per unit at $15 per hour Direct labor: Manufacturing overhead: $40 per direct labor hour The estimated manufacturing overhead cost assigned to this order totals: $40.000 Manufacturing overhead: $40 per direct labor hour The estimated manufacturing overhead cost assigned to this order totals: O $40,000. $80.000 $30,000 $115.000