Colonels uses a traditional cost system and estimates next year's overhead will be $624,000, with the estimated cost driver of 208,000 direct labor hours. It manufactures three products and estimates the following costs:

Small Medium Large Units

31,000 13,000 5,000

Direct Material Cost $5 $9 $8

Direct Labor Hours per Unit 3 5 10

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

Small=

Medium=

Large=