Bugaboo Co. manufactures three types of cookies: Fluffs, Crinkles, and Snaps.

Bugaboo Co. manufactures three types of cookies: Fluffs, Crinkles, and Snaps. The production process is relatively simple, and factory overhead costs are allocated to products using a single plant-wide factory rate based on direct labor hours. Information for the month of May 2000, Bugaboo's first month of operations, follows