Exercise-7 Sino-Afro Optics produces two types of eyeglasses standard and deluxe. Operational data for 2013 is provided below items standard deluxe 900.00 1,200.00 unit direct material cost 192.00 unit direct labor cost 144.00 0.60 0.80 unit direct labor hour 70,000.00 10,000.00 estimated annual production units The company has a traditional costing system in which manufacturing overhead is applied to units based on direct labor-hours. Data concerning manufacturing overhead and direct labor-hours for 2013 appear below: estimated total manufacturing overhead 290,000 estimated total direct labor hours 50,000 Teshale.G 121