Hampshire Co. produces two products: 9-volt batteries and AAA batteries. To assign manufacturing overhead to the two products, the Company uses one single predetermined overhead rate and uses direct labor hours as the allocation base. The following data are given: Actual manufacturing overhead $350,000 Manufacturing overhead estimated before the period starts Activity estimated before the period starts 9-volt battery AAA battery Actual activity: $375,000 100,000 direct labor hours 400,000 direct labor hours 9-volt battery 125,000 direct labor hours AAA battery 400,000 direct labor hours Units produced: