The Santa Cruz Candy Company makes five types of candies in its sole factory, including chocolate truffles and chocolate mints. Truffles are hand-dipped, so making truffles is labor-intensive, and furthermore, only the most experienced (and highest paid) employees can make truffles. Production of mints is highly automated: they don't require much labor, but the machine operators are also highly-skilled and highly-paid. The manager of truffles production ( Mr. Israel) and the manager of mints production (Major Tapec) are discussing their preferences for how factory overhead should be allocated to their products. The three choices are direct labor costs, direct labor hours, and machine hours. Of course, each manager would like to report the highest profits possible from the product line.

Required: In one, two or three (no more than three) complete sentences (each sentence must have a verb and a period, among other grammatical components), predict what position each manager will take with respect to the preferred allocation base, and explain your reasoning.