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 455,000 14,000 Direct labor hours 500,500 37,800 Printing press hours 104,650 3,220 Sales orders 4,550 15,400

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

Standard edition Deluxe edition i. Direct labor hours per unit DLH / unit DLH / unit ii. Printing press hours per unit PPH / unit PPH / unit iii. Sales orders per unit order / unit order / unit