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 cost as the allocation base, what would the allocated manufacturing overhead be for the year?
Definitions:
Reasonable Price
A price that is fair and appropriate for the value of the goods or services being provided, often considered from the perspective of the average consumer.
Lawn Mowers
Machines or devices equipped with revolving blades or a blade that cuts a lawn at a consistent height.
Television Advertising
The use of TV commercials to promote products, services, or ideas to a broad audience, leveraging the medium's visual and audio capabilities.
Competitive Ads
Advertising strategies or campaigns designed to emphasize a product's or service's advantages over competitors' offerings.
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