Budgeted Amount Actual Amount Cost Direct materials (sheet metal) 8,000 sq.ft. 10,000 sq.ft. $9.66 per sq.ft. Direct labor 4,800 hrs. 5,000 hrs. $33.60 per hour Machine setups 2,600 hrs. 2,800 hrs. $42.00 per hour Mechanical assembly 3,200 hrs. $34.00 per 3,600 hrs. hour Q. The current cost per unit is $625.00 $420.50 $380.47 $119.26