Allocation of Overheads Edge Manufacturing produces two types of entry doors: Deluxe and Standard. The assignment basis for support costs has been direct labor dollars. For 2009, Edge Manufacturing compiled the following data for the two products Sales units Sales price per unit Direct material and labor costs per $180.00 $130.00 $50,000 $400,000 $650.00$475.00 unit Manufacturing support costs per unit $80.00$120.00 Last year, Edge Manufacturing purchased an expensive robotics system to allow for more decorative door products in the deluxe product line. The CFO suggested that an ABC analysis could be valuable to help evaluate a product mix and promotion strategy for the next sales campaign She obtained the following ABC information for 20X5 Driv # of setups 1V1 Cost Total Deluxe Standard 400 100 Setups Machine-| # of machine | $44,000,000 | 600,000 | 300,000 | 300,000 related hours Packing # of shipments | $ 5,000,000 | 250,000 | 50,000 | 200,000 N.B. : #-number 500,000 500