Colonels uses a traditional cost system and estimates next year's overhead will be $546,000, with the estimated cost driver of 182,000 direct labor hours. It manufactures three products and estimates the following costs: Small Medium Large Units 30,000 12,000 2,000 Direct Material Cost $6 $9 $9 Direct Labor Hours per Unit 3 6 10 If the labor rate is $30 per hour, what is the per-unit cost of each product? Small Medium Large Cost per unit 192 $ 312 X Feeds Check My Work The total cost for each product is the sum of the product costs (including the amount allocated for overhead per unit). To determine the overhead cost per unit, you need to calculate the predetermined overhead rate