I'm mostly confused on the last portion, which allocation would be best to use. I believe the answer would be labor but I'm not sure why.

-Widget.com is a company that produces and sells two different products: Widgets 81 Gizmos. Both widgets and gizmos are made partially by hand and partially by machine. Each widget requires 2kg of material, 1 labor hour, and 0.5 machine hours. Gizmos are a little more sophisticated and require 3kg of materials, 1.5 hours of labor and 1 machine hour. The material cost $5/k3 and labor is paid $10/hr. The company expects to incur $1 00,000 of manufactlng overhead this year and produce 7,000 widgets and 3,000 glzmos. What is the cost of one unit of each Widget and each Gizmo? Which allocation method did you use? Why