Carl Company manufactures two products, Product X and Product Y. Currently, direct labour hours are used to allocate overhead costs to the two products. Key details relating to the products are as follows: Product X Product Y Production volume (units) 10,000 10,000 Per unit Per unit Direct material cost Direct labour cost Direct labour hours $20 $20 $10 1 $40 4 Overheads of $1,000,000 can be traced to the following activities: order processing ($200,000), machine related ($300,000) and product inspection ($500,000). Key data relating to the activities are as follows: Orders Processed Product X Product Y 400 400 Machine Hours 6,000 Inspection Hours 800 4,000 200