Delicious Ltd manufactures custom made "chocolate bars" for special occassions such as weddings, graduations etc. In 2019 the company had two types of products on the market, the"Longchoc"which sells for $230 and the"Minichoc"which sells for $210. The company currently uses a traditional costing system and allocates overhead costs based on an estimated 80,000 direct labour hours. The following cost information has been used as a basis for pricing decisions over the past year