Brilliant Accents Company manufactures and sells three styles of kitchen faucets: Brass, Chrome, and White. The following additional data apply: BRASS CHROME WHITE Projected sales in units 30,000 50,000 40,000 HOURS Direct labor hours 1200 500 1200 Machine hours 750 1250 400 Setup hours 30 25 40 Inspection hours 900 1000 800 Total overhead costs and activity levels for the year are estimated as follows: ACTIVITY OVERHEAD COSTS ACTIVITY LEVELS Direct labor hours 2,900 hours Machine hours 2,400 hours Setups $465,500 95 setup hours Inspections $405,000 2,700 inspection hours Total overhead $870,500 Compute estimated overhead costs per unit for all three products based upon direct labor hours