Jassie Ltd manufactures two types of baby cots, Jasmin and Cassie, and currently applies overhead on the basis of direct labour hours. Information about the company's products and budgets:

Jasmin Cassie Estimated Product Volume 2,000 units Estimated Product Volume 3,000 units Direct Material Cost $ 45.00 per unit Direct Material Cost $60.00 per unit Direct Labour Per S22 S22 Unit 3.00 hours p/hr Direct Labour Per Unit 4.00 hours p/hr Budget Overheads Order Processing $ 250,000 Machine Processing 5 660,000 Product Inspection S 90,000 Total 5 1,000,000 Budget Direct Labour Hours 18,000