of Fox's union are aggressive and are seeking additional work-related job guarantees. Fox management would like to reduce its dependence on unionized labor. the operating data for each mat style: Required: two decimals. b. Calculate the total product cost per batch of Plush and Deluxe mats using the two overhead rates calculated in part (a). c. Discuss the advantages and disadvantages of using machine minutes or direct labor cost as the allocation base for assigning overhead to the two mat styles