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Quiz: Cost Allocation. Estimation and Prot 0 Saved Help Save 5 Exit Marshall Co. produced a pilot run offifty units of a recently developed piston used in one of its products Marshall expected to produce and sell 1,950 units annually. The pilot run required an average 0(55 direct labor 21 hours per piston for 50 pistons Marshall experienced an eighty percent learning curve on the direct labor hours needed to produce new pistons. Past experience indicated that learning tends to cease by the time 800 pistons are produced. Marshall's manufacturing costs for pistons are presented below. 2 points Direct labor $14.83 per direct labor hour Variable overhead 12.93 per direct labor hour Fixed overhead 28.93 per direct labor hour- Materials 5.9% per unit Marshall received a quote of $9 per unit from Kytel Machine Co. for the additional 1,900 needed pistons. Marshall frequently subcontractsthis type of work and has always been satisfied with the quality of the units produced by Kytel. lfthe pistons are manufactured by Marshall Co , thetotal direct labor hours forthe firstSOD pistons (including the pilot run] produced is calculated to be (round to two digits after the decimal point) Multiple Choice 0 192.04. 0 157 I1. 0 180.22 Multiple Choice O 192.04. O 167.11. O 180.22. O 176.95. O 173.69