The following information was drawn from the accounting records of Marlin Manufacturing Co. Product 11 Product 3 Direct Material Cost Direct Labor Cost Direct Labor Hours $ 80,000 $140,000 3,400 hours Product 2 $ 85,000 $150,000 $ 90,000 $160,000 4,000 hours 4,200 hours Factory overhead is estimated to be $360,000 and is applied on a basis of direct labor dollars. This overhead cost is not traceable to any particular product. Factory overhead allocated to Product 2 is Multiple Choice $11,400 $112,000 $120,000 $120,800