Part A: 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 companys 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 Unit 3.00 hours $22 p/hr Direct Labour Per Unit 4.00 hours $22 p/hr Jassies overhead of $1,000,000