166 points Exercise 9-30 Reported Costs and Decisions (LO 9-1) and there are no inventories at the end of the year The cost accounting system at Kima allocates overhead to products based on direct iabor cost.Overhead in year 1, which just ended, was $3.642,500 Other data for year 1 for the two products tollow 2,580 000 1780 000 Direct materials 570,000 the Galaxy model in year 2 assureg the Standard moel was not produced or sod (Negative amounts should be indicated by a minus sign.)