Knowledge Check Bluebean Inc. produces two lines of coffee cups: espresso coffee cups and travel coffee mugs. The unit cost information is shown here. The company uses a traditional volume-based costing system and believes that the number of labor hours is the appropriate cost driver. Espresso Coffee Cups Travel Coffee Mugs Activity Cost Pool Selling price Direct materials Direct labor Units produced Direct Labor hours 10,000 unite 10,000 hours 4.000 units 6,000 hours Estimated total overhead costs $80,000 Espresso Coffee Cups Travel Coffee Mugs Item - Predearmined overhead rate Item #2 - Total manufacturing overhead allocated Item 13 - Manufacturing cost per unit Hem - Gross profit per unit