Answer:
Flower: $500,000
Planter: $300,000
Step-by-step explanation:

We distribute the expected cost over the cost driver:
Expected manufacturing overhead: 800,000
Flowe 20,000 1 hour
Planter 6,000 2 hour
Expected direct labor (20,000 + 12,000) 32,000
800,000 / 32,000 = 25
then we aply the rate to the labor hours of each product
Flower: 20,000 x 25 = 500,000
Planter: 12,000 x 25 = 300,000