Assume that Jessica's Flower Arrangements applies the plant-wide overhead rate method and uses direct labor hours (DLH) as its overhead allocation base. Jessica's DLH information is in the Exhibit below.

number or units Direot Labor Total Direot Labor Hours Hours per Unit Standard irrangement 1,500 12 10,000 Custom Arrangement 500 14 7,000 Total hours 25,000 Jessica's Flower Arrangements overhead cost information is below. Its overhead cost consists of indirect labor and factory utilities. Indirect lahor cost . . . . . . . . $2,000,000 Factory utilities . . . . . . . . 400 000 Total overhead cost . . . . . . . $2,400,000