* Assuming the traditional method is used and Square footage used in the factory is the CD: Total estimated overhead? * Your boss is able to understand quite clearly how to allocate direct costs attributable to your two products. She understands that the direct labour spent making a certain product should be included in that products costs of good manufactured. Spear Sword Direct Labour Hours worked 120 22 Direct Labour Wage 40 18 Direct Material Used 30 45 MOH 400 200 420 Actual Machine Hours Square footage used in the factory Inspections 1100 1500 420 2 580 500 300 500 Estimated Machine Hours Square footage used in the factory Inspections 1400 1600 300 8 520 MOH 500 300 500 Estimated Machine Hours Square footage used in the factory Inspections 1400 1600 300 8 1 520 a. 420 b. none of the above O c. 9 d. 300 e. 1320 f. 1400 g. 800