Colonels uses a traditional cost system and estimates next year's overhead will be $792,000, with the estimated cost driver of 264,000 direct labor hours. It manufactures three products and estimates the following costs:

	Small	Medium	Large
Units	34,000	12,000	4,000
Direct Material Cost	$4	$8	$9
Direct Labor Hours per Unit	4	7	11

If the labor rate is $25 per hour, what is the per-unit cost of each product?

	Small	Medium	Large
Cost per unit	$	$	$