The following information was drawn from the accounting records of Marlin Manufacturing Co. Direct Material Cost Direct Labor Cost Direct Labor Hours Product 1 $110,000 $ 200,000 4.600 hours Product 2 $115,000 $210,000 5, 200 hours Product 3 $120,000 $220,000 5,400 hours Factory overhead is estimated to be $693,000 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 Multiple Choice $15,000 $220,000 $231,000 $231,800