LeGaroutte Industries makes industrial pipe manufacturing equipment. Use direct-labor hours as the burden vehicle, and compute the total cost per unit for each model given in the table. Total manufacturing indirect costs are $15,892,000, and there are 100,000 units manufactured per year for Model S, 50,000 for Model M, and 82,250for Model G.

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Itenm Direct-material costs $3,800,000 1.530,000 $2,105,000 Direct-labor costs Direct-labor hours Model S Model M Model G 600,000 380,000 420,000 64,000 20,000 32,000