Suppose the Wild West Company uses direct labor hours to assign manufacturing overhead cost to job orders. The budget of the Wild West Company shows the following estimated costs for the forthcoming year. Direct labor $ 150,000 Direct material $ 90,000 Plant Supervisor 50,000 Sales commission 2,500 Corporate IT systems 62,000 Other factory cost 1,000,000 The company builds two products with the following associated sales forecast and standard labor hours er product. Product 1 Product 2 Yearly units forecast 250 100 DL hours per unit 12 40 What is the Wild West POHR?