[10 points] A company makes gas chromatography 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 $ 30,750,000 and there are 50,000 units manufactured per year for Model S, 75,000 for Model M, and 25,000 for Model G Model S Model M Model G Item $3,205,000 Direct Material Costs $ 6,630,000 $ 5,000,000 Direct Labor Costs 750,000 $ 460,000 $550,000 Direct Labor Hours 75,000 100,000 35,000