Chron Inc. manufactures hydroponic growing systems for the home organic gardener. In December, the company completed production of 3,200 units. The actual operating results follow 21,728.00 units produced deprec - equipment direct labor dollars direct material dollars factory insurance factory rent factory supervision indirect labor indirect material repairs & maintenance utilities 3,200 387,200.00 1,680,000.00 direct material quantity 56,000 ft 25,408.00 40,480.00 direct labor hours 49,664.00 23,936.00 sales price per unit 28,384.00 13,568.00 43,232.00 17,600 1,250.00 Management felt that this production run was exemplary and decided to use the per unit results as standards for future production runs. In March, the company completed another successful quarter. Actual operating results are given below deprec- - equipment direct labor dollars direct material dollars factory insurance factory rent factory supervision indirect labor indirect material repairs & maintenance utilities 3,600 24,444.00 units produced 433,116.00 1,911,600.00 direct material quantity 64,800 ft 28,542.00 45,540.00 direct labor hours 52,206.00 25,877.00 sales price per unit 30,841.00 19,080 1,250.00 8,229.00 49,533.00