Luzent Corporation has two products, X and Y. Overhead costs could be allocated to the two products in various ways.. Product X Product Y Direct materials $165,000 $220,000 Direct labor $115,000 $185,000 Square footage 6,750 17,250 Number of 1,120 480 employees Sales $400,000 $1,600,000 If total indirect cost of $483,000 is allocated on the basis of sales, the total manufacturing costs of Product X would be Don't Use Comma or Dollar Sign Answer: 376600