- Dalton Inc. produces and sells three products. Unit data concerning each product is shown below. D Selling price Direct labor costs Other variable costs $191.05 34.45 93.00 Product E $318.60 98.80 83.00 F $248.30 40.30 146.00 The company has 2,100 hours of labor available to build inventory in anticipation of the company's peak season. Management is trying to decide which product should be produced. The direct labor hourly rate is $13. (a) Your answer is correct Determine the number of direct labor hours per unit. (Round answers to 2 decimal places, eg. 52.75.) Direct labor 2.65 hours per unit Product D Type here to search a 0 23 HIBA Product D 2.65 hours per unit Product E 7.6 hours per unit hours per unit Product F 3.1 Attempts: 1 of 7 used (b) Your answer is incorrect. Determine the contribution margin per direct labor hour. (Round intermediate calculation and final answers to 2 decimal places, es. 52.75.) Product E Prod Product D Contribution margin per direct labor hour C Type here to search o HIBA