The Tujer Chocolate Company makes four 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. The truffle production manager (TPM) and the mint production manager (MPM) are discussing how factory overhead should be allocated to their products. Each manager would like to report the lowest costs possible from their product line. The three choices for allocation bases are: . Direct labor dollars, . Direct labor hours, and . Machine hours. Which allocation base would the TPM prefer and which would the MPM prefer? Briefly explain why you think so