The following information was drawn from the accounting records of Marlin Manufacturing Co. Product 1 Product 2 Product 3 Direct Material Cost $45,833 $58,338 $55,883 Direct Labor Cost $38,833 $88,338 $93,883 Direct Labor Hours 2,833 hours 2,638 hours 2,883 hours I' Factory overhead is estimated to be $108,000 and is applied on a basis of direct labor dollars. This overhead cost is not traceable to any particular product The total cost of Product] is The following information was drawn from the accounting records of Marlin Manufacturing Co. Product 1 Product 2 Product 3 Direct Material Cost $ ?5,888 $ 88,888 $ 85,888 Direct Labor Cost $138,888 $148,888 $158,888 Direct Labor Hours 3,288 hours 3,888 hours 4,888 hours Factory overhead is estimated to be $315,000 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