12. Yankee Mike Co. uses 12 machine hours and 9 direct labor hours to produce one unit of Product Y. It uses 7 machine hours and 10 direct labor hours to produce one unit of Product M. Yankee Mike's Assembly and Painting Departments have estimated annual factory overhead costs of $257,000 and $402,000, respectively. The Assembly Dept. expects 15,000 machine hours this year. The Painting Dept. expects 12,000 direct labor hours this year. Calculate the factory overhead cost that will be charged to each unit of the two products using multiple production dept. factory overhead rates (round to nearest $1)