Dalton Inc. produces and sells three products. Unit data concerning each product is shown below.

Product

D

E

F

Selling price

$201.80

$304.30

$252.40Direct labor costs

33.80

100.10

40.30Other variable costs

103.00

81.00

147.00

The company has1,900hours 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)

Determine the number of direct labor hours per unit. (Round answers to 2 decimal places, e.g. 52.75.)

Direct labor

Product D

hours per unitProduct E

hours per unitProduct F

hours per unit