=+Supreme Deluxe Regular Direct materials costs $89 $57 $60 Direct manufacturing labour costs $16 $26 $8 Manufacturing overhead costs $48 $78 $24 Units produced 125 150 140 M02_HORN3377_02_LT_C02.indd 64 2/09/13 3:17 PM Required 1 Calculate the manufacturing cost per unit for each product produced in July 2014.