The following information was drawn from the accounting records of Queen Manufacturing Co Product 3 Product 1 Product 2 Direct Material Cost $25,000 $30,000 Direct Labor Cost $40,000 $50,000 Direct Labor Hours 1,200 hours 1,800 hours 2,000 hours Factory overhead is estimated to be $108,000 and is applied on a basis of direct labor hours. This overhead cost is not traceable to any particular product. Product 3's total product costs are $