An Example, continued ABC yields different cost per unit results as compared to the previous single-driver methods: Deluxe Unit Cost Standard Unit Cost Direct Materials 5.15 Directionals S15 0 20 Direct Labor (hr) 10 Direct Labor (2hrs) Overhead Maintenance Shipping Overhead Maintenance Shipping Total Cost 529 Total Costs $42 An Example, continued ABC yields different cost per unit results as compared to the previous single-driver methods: Deluxe Unit Cost Standard Unit Cost Direct Materials 5.15 Directionals S15 0 20 Direct Labor (hr) 10 Direct Labor (2hrs) Overhead Maintenance Shipping Overhead Maintenance Shipping Total Cost 529 Total Costs $42