Smythe Co. makes furniture. The following data are taken from Its production plans for the year. Direct laborcosts Hazardous waste disposal costs $5,548,808 685,808 Tables Expected production Direct labor hours required Hazardous waste disposed 216,808 units 272,880 DLH 28,888 units 15,880 DLH 508 pounds 1,188 pounds l cost per unit costs are ass using a overhead rate based on direct labor hours. abor h Product labor hour Total Overhead Cost unit Chairs Tables per on the number of of Product OH S per pound Total Overhead Cost unit Chairs Tables 3. Which method is better for assigning costs to each product? Asslgnment based on direct labor hours Asslgnment based on the number of pounds