Daffodil company produces two products, flower and planter. flower is a high-volume item totaling 20,000 units annually. planter is a low-volume item totaling only 6,000 units per year. flower requires one hour of direct labor for completion, while each unit of planter requires 2 hours. therefore, total annual direct labor hours are 32,000 (20,000 + 12,000). expected annual manufacturing overhead costs are $800,000. daffodil uses a traditional costing system and assigns overhead based on direct labor hours. each unit of planter would be assigned overhead of