Adams, Inc., is a book publisher that reissues old titles. The company offers these books with either a standard machine-glued hard cover or a deluxe, hand-embossed, hand-stitched, leather cover. Adams currently allocates overhead to the books based on direct labor hours.

A recent activity analysis conducted by the controller revealed the following information

Standard Edition

Deluxe Edition

Units produced

404000

13000

Direct labor hours

444400

35100

Printing press hours

68380

2210

Sales orders

12120

14300

(a) Calculate the following for each product: (Round answers to 2 decimal places, e.g. 15.25.)

Standard edition

Deluxe edition

Direct labor hours per unit

______________DLH / unit

___________DLH / unit

Printing press hours per unit

______________PPH / unit

___________PPH / unit

Sales orders per unit

______________order / unit

____________order / unit