posted by Sara .
. Making Product X requires 4,000 hours of labor and Product Y requires 6,000 hours of labor. TUV undertakes an automation program that reduces the consumption of labor required by Product Y to only 2,000 hours of labor. Product X is not affected by the automation process. Overhead cost prior to the automation totaled $20,000. After automation, overhead cost amounted to $24,000. Assuming TUV used direct labor hours as a company-wide allocation base both before and after the automation, the amount of overhead cost allocated to: