# Aerotech produces 3 complex printed circuit boards referred to as mode. I, 11, 111 . The following information is given mode 1 mode III mode II Production : Units 10, 000 4, 000 20, 000 Runs I run of 10 runs of 400 10,000 4 reams of units 5000 unsto units Direct materials $ 50 90 -20 Direct Labon 60 80 40 manufacturing 99 overhead 1320% + Total $ 209 302 126 Overhead labore ( hre / board 3 4 2 Infor Setup time ( hr/ run 10 10 sicdal 10bing met Machine time ( hn/ board) 1 . 125IN G: Under traditional volume-based product-costing system, what would be the pers unit cast for mode I if machine time is used as the allocation base ? 224.53 209.00 (C ) 302. 00 (d) @ 200 .56