Federer Company is debating the use of direct labor cost or direct labor hours as the cost allocation base for allocating manufacturing overhead. The following information is available for the most recent year: 
If Federer Company uses direct labor hours as the allocation base, what would the allocated manufacturing overhead be for the year?
Definitions:
Interaction With Pets
The reciprocal actions or influence between humans and animals that are kept for companionship or pleasure.
Concrete Operational
A stage in Jean Piaget's theory of cognitive development, occurring between ages 7 and 12, where children gain a better understanding of mental operations and can think logically about concrete events.
Causes And Effects
A concept relating to the identification of reasons behind certain events (causes) and the outcomes that result from these events (effects).
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