Colonels uses a traditional cost system and estimates next year's overhead will be $651,000, with the estimated cost driver of 217,000 direct labor hours. It manufactures three products and estimates the following costs: Small Medium Large 31,000 10,000 3,000 $8 $8 6 11 Units Direct Material Cost Direct Labor Hours per Unit If the labor rate is $30 per hour, what is the per-unit cost of each product? Small Medium Cost per unit $4 4 Large