Callie Appliances makes kitchen appliances and uses Activity Based Costing. Currently, they make two different dishwashers $-$ the MaxClean and the MaxClean Plus. Details for Calie's MaxClean and MaxClean Plus are as follows:

$\backslash$table$[[,$MaxClean,MaxClean Plus$],[,$Total,Per Unit,Total,Per Unit$],[$Direct materials,$$5,033,600,$$$228\mathrm{.}80,$$$2,569,600,$$$642\mathrm{.}40$