ATC 4-4 Writing Assignment Selection of the appropriate cost driver Bullions Enterprises, Inc. (BEI, makes gold, silver, and bronze medals used to recognize out. standing athletic performance in regional and national sporting events. The per-unit direct costs of producing the medals follow. Gold Silver Bronze Direct materials $130 35 $300 120 120 Labor During 2012, BEI made 1,200 units of each type of medal for a total of 3,600 (1,200 x 3) medals. All medals are created through the same production process, and they are packaged and shipped in identical containers. Indirect overhead costs amounted to $324,000. BEI currently uses the number of units as the cost driver for the allocation of overhead cost. As a result, BEI allocated $90 ($324,000 3,600 units) of overhead cost to each medal produced