Colonels uses a traditional cost system and estimates next year's overhead will be $660,000, with the estimated cost driver of 220,000 direct labor hours. It manufactures three products and estimates the following costs: Small Medium Large Units 31,000 11,000 5,000 Direct Material Cost $6 $9 $10 Direct Labor Hours per Unit 3 7 10 If the labor rate is $30 per hour, what is the per-unit cost of each product? Small Medium Large Cost per unit $ 114 X $