42 expected total direct labor-hours ( DLHs) required to produce that output appear below 400 800 1,600 3,200 The direct labor rate is $4910 per DLH. The direct materials cost per unit is $21560 for Product W2 and $152 30 for Product P8 $230,576 19.738 1,600 3,200 1,100 7,800 orders s00 4, 000 $512,000 Product W2 would be closest to: 42