5 Dints eBook Print References PA4-3 (Algo) Selecting Cost Drivers, Assigning Costs Using Activity Rates [LO 4-1, 4-3, 4-4, 4-6 ] Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Home $ 42 Work $ 70 21 31 354 575 760 units 340 units Harbour has monthly overhead of $162,720, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 71,890 62,230 28,600 $162,720 The company has also compiled the following information about the chosen cost drivers: Bone Number of setups 42 Number of inspections 3101 Work 49 325 Number of machine hours 1,200 1,400 Total 91 635 2,600