Assuming 1991 prices, sale volume and material costs are unchanged, what do you expect the overhead per direct labor dollar to be if you drop the Manifold product line? Why?

Exhibit 1: MODEL YEAR 1987 1988 1989 1990 Sales Fuel Tanks $70,278 $75,196 $79,816 $83,535 Manifolds 79,459 84,776 89,323 93,120 Doors 41,845 45,174 47,199 49,887 Muffler/Exhausts 62,986 66,266 0 0 Oil Pans 75,586 79,658 0 0 Total $330,154 $351,071 $216,338 $226,542 Direct Material Fuel Tanks $15,125 $15,756 $16,312 $16,996 Manifolds 31,696 33,016 34,392 35,725 Doors 14,886 15,506 16,252 16,825 Muffler/Exhausts 28,440 29,525 0 0 Oil Pans 32,218 33,560 0 0 Total $122,365 $127,363 $66,956 $69,546 Direct Labor Fuel Tanks $4,169 $4,238 $4,415 $4,599 Manifolds 5,886 6,027 6,278 6,540 Doors 2,621 2,731 2,844 2,963 Muffler/Exhausts 5,635 5,766 0 0 Oil Pans 6,371 6,532 0 0 Total $24,682 $25,294 $13,537 $14,102 Overhead by Account Number 1000 $7,713 $7,806 $5,572 $5,679 1500 6,743 6,824 5,883 5,928 2000 3,642 3,794 2,031 2,115 3000 2,428 2,529 1,354 1,410 4000 8,817 8,888 7,360 7,433 5000 24,181 24,460 20,063 20,274 8000 5,964 5,946 3,744 3,744 9000 6,708 6,771 5,948 5,987 11000 5,089 5,011 3,150 3,030 12000 26,936 28,077 15,027 15,683 14000 9,733 9,784 8,025 8,110 Total $107,954 $109,890 $78,157 $79,393 Factory Profit $75,153 $88,524 $57,688 $63,501

Exhibit 2: Overhead Account Number

1000	Wages and benefits for nonskilled hourly personnel such as janitors and truck drivers.
1500	All plant salaried personnel expense, including benefits, except industrial engineers included in account number 11000 below.
2000	Production supplies such as gloves, safety goggles, and packing material.
3000	Small wearing tools such as grinding wheels, hammers, and screwdrivers.
4000	All purchased utilities, including coal and compressed gas.
5000	Wages for nonproduction employees with specialized skill classifications used for plant maintenance and rearrangement. The benefits associated with these wages are in class 14000 below.
8000	Depreciation on a straight-line basis and property taxes.
9000	Various relatively constant personnel-related expenses, including items such as training, travel, and union representation.
11000	Project expense for one-time setup and some rearrangement of new equipment and machinery.
12000	Benefits and overtime premium for production hourly workers, including COLA, state unemployment, and pension. Wages are in direct labor.
14000	Benefits for skilled hourly workers similar to those for production workers. Wages are in account 5000 above.