# Aerotech produces 3 complex printed circuit boards rufenced to as mode I, II, III, The following information is given mode I Mode III Mode 11 Production Units 4, 000 10,000 20, 000 Runs 10 runs of 400 unity 1 run of 10,000 units 4 runs of 5000 Unit Direct materials 20 $ 50 90 Direct labor $ 60 40 80 Manufacturing 6 6 overhead 9 9 132 Total 126 $ 209 30 2 Overhead labore ( hr/ board) 2 3 4 JO setup time ( hr/ mun ) 10 10 Machine time ( hit/ boand) 1 1. 25 2 8: Under ABC system, what would be the per unit cost for mode III, if direct materials are used as the allocation base of machinery cost? @ 344: 64 ( 1) 401 . 04 390. 85 ( b) 334 . 45