D Question 8 Saturna Ltd. (2017 exam) Using the data below, estimate the direct material production costs per unit for 2021. Be careful to think about the verbs since production levels often do not equal to sales levels. Selling price per unit is $70. Ending inventory each year is zero. 3 pts Production capacity is #20,000 per year. Year 2018 Year 2019 Year 2020 Inflation is zero. It is a several week warranty. REVENUE $896,000 $1,085,000 $1,204,000 Direct Materials 234,000 288,000 324,000 Factory & Equipment Lease 150,000 150,000 150,000 Utilities 59,000 68,000 74,000 Selling and Administration 242,400 264,000 277,600 Maintenance 65,000 80,000 123,000 Legal Fees