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 Units 31,000 10,000 3,000, Direct Material Cost $4 $8 $8 Direct Labor Hours. per Unit 4 6 11

If the labor rate is $30 per hour, what is the per-unit cost of each product?