The following information was drawn from the accounting records of Marlin Manufacturing Co.

	Product 1	Product 2	Product 3
Direct Material Cost	$ 25,000	$ 30,000	$ 35,000
Direct Labor Cost	$ 30,000	$ 40,000	$ 50,000
Direct Labor Hours	1,200 hours	1,800 hours	2,000 hours

Factory overhead is estimated to be $30,000 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

$4,800

$7,500

$10,000

$10,800