CoCo Ltd$.$ is a manufacturer and distributor of a variety of Women wear. The company buys materials from around the world, and then design and resell them. Over that past few years, the company has been adopting Traditional costing system $($absorption costing$)$ and applies Target Costing for new designs. The management accounting team estimates the manufacturing overhead cost of $2,000,000.$ These costs are assigned on the basis of machine hours and the expected machine total cost is $900,000$ which represents $200,000$ hours for operating the machine, full time. The expected costs for direct materials and direct labour for one$-$unit for each of the company's main product lines are:

$\backslash$table$[[,$Trousers,Dresses$],[$Direct materials,$10\mathrm{.}00,5$