11,700 Each unit requires 0 25 direct labor-hours and direct laborers are paid $13.00 per hour n addition, t he variable manulactuing overhead rate is $1.80 per direct labor-hour. The fixed manufacturing overhead is $67,000 per quarter. The only noncash element of manufacturing overhead is depreciation which is $27,000 per quarter Required: number of units produced. (Round "Direct labor time per unit (hours and "Direct labor cost per hour" answers to 2 decimal places Direct Labor Budget