Bluebean Inc. produces two lines of coffee cups: espresso coffee cups and travel coffee mugs. The unit cost information is shown here. The company uses a traditional volume-based costing system and believes that the number of labor hours is the appropriate cost driver. Activity Cost Pool Selling price Direct materials Espresso Coffee Cups Direct labor 69 69 69 $ 20 Travel Coffee Mugs 25 $ 6 $ 8 $ 2 $ 5 Units produced Direct labor hours 10,000 units 10,000 hours 4,000 units 6,000 hours Estimated total overhead costs $ 80,000 Item #1 - Predetermined overhead rate Item #2 - Total manufacturing overhead allocated Item #3 - Manufacturing cost per unit Item #4 - Gross profit per unit Espresso Coffee Cups Travel Coffee Mugs