$6 $8 58 Colonels uses a traditional cost system and estimates next year's overhead will be $765,000, with the estimated cost driver of 255,000 direct labor hours. It manufactures three products and estimates the following costs: Small Medium Large Units 31,000 13,000 2,000 Direct Material Cost Direct Labor Hours per Unit 6 If the labor rate is $20 per hour, what is the per-unit cost of each product? Small Medium Large Cost per units 5 11