Hartley Company produces two products, Flower and Planter Flower is a high volume Item totaling 20000 units annually. Planters a low volume item totaling only 6000 units per year. Flower requires 1 hour of direct labor for completion while each unit of Planter requires 2 hours. Therefore totstannual direct labor hours 32000 20000 - 120001 Expected annual manufacturing overhead costs are $1120000. Hartley uses a traditional costing system and assigns overhead based on direct labor hours. Each unit of Planter would be as med vad of $3500 need more information to computer 14308 $70.00