9.40 Quality Industries manufactures large workbenches for Industrial use verwell Hartnet the Vice President for marketing at Quanty Industries concluded from market analysis that roles were owindling for Quantys workbenches due to aggressive pricing by competitors Quality's workbench sels for $2.000 whereas the competition's comparable workbench sets for S1820. Yawen determined that a price drop to $1820 would be necessary to protect its market share and maintain an annual cales lever of 14.900 workbenches Cost data based on sales of 14 900 workbenches Budgeted Actual Quantity Quantity Actual Cost Direct materials (pounds) 184,500 177,500 $3,459,50 Direct labor (hours) 76,250 829,250 Machine setups (no. of setups) 1,850 259, see Mechanical assembly (nachine hours) 33,950 286,000 3,769,000 76,600 1,260 The current cost per unit is rounded to the nearest whole dollar) Multiple Choice $509. $444. $386. $558 $366. tom