Colonels uses a traditional cost system and estimates next year's overhead will be $485,000, with the estimated cost driver of 245,000 direct labor hours. It manufactures three products and estimates these costs Units Direct Material Cost Direct Labor hours per Unit Small 31,000 $4 5 Medium 11,000 S7 7 Large 2.000 $9 9 If the labor rate is $40 per hour, what is the per-unit cost of each product? Round to the nearest whole number unless otherwise specified. Small $ Medium Large Direct Material 155000 $ 77000 18000 $ $ 3,080,000 720000 I s For Blank 6 Direct Labor 6,200,000 Overhead per Unit (round to the nearest 30683673 cent) Total Cost per Unit (round to the nearest 213.90 cent) 152,428.57 35,632.65 $ $ $ 300.86 386.82