Direct Material Cost Direct Labor Cost Direct Labor Hours xewn from the accounting records of Marties Manufacturing C Product 1 Product 2 $25,000 $30,000 $30,000 $40,000 1,200 hours 1,800 hours Produes 3 $35,000 $50,000 2,000 hours Factory overhead is estimated to be $30,000 and is applied on a basis of direct labor doitiers. This oefend cod not able to any particul product. Factory overhead allocated to Product 2 is Multiple Choice $10.800 $4.800 $7,500 $10.000