D Question 14 Saquon Barkley, Corp. currently produces two different footballs. They are either Regular or Special Details from last year's operations are listed below (unit means one football): Regular Special Number of units sold 80,000 24.000 Sales price per unit $45 $120 Direct materials per unit $15 $35 Direct labor dollars per unit $18 $55 Design hours per unit 1.00 2.50 Direct labor hours per unit 0.40 2.00 Saquon Barkley Corp divides indirect costs into two different cost pools, with the respective allocation bases: Design costs amounting to $268,800 use design hours as its allocation base while inspection costs amounting to $336,000, use direct labor-hours as its allocation base What is the total cost of each Regular Football? $49 80 $39.12 $3660 $4750