ATC 4-4 Writing Assignment Selection of the appropriate cost driver athletic performance in regional and national sporting events. The per-unit direct costs of producing Bullions Enterprises Inc. (BEI) makes gold, silver, and bronze medals used to recognize outstanding the medals follow. Gold Silver Bronze Direct materials Labor $300 120 $130 120 $ 35 120 During 2015, 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