Data table Hand-Wired Solid State Direct materials cost per unit 1,400 $ 1,200 Direct labor cost per unit 1,600 800 ? ? Indirect manufacturing cost per unit Indirect manufacturing cost information includes the following: Predetermined Overhead Activity Allocation Rate Hand-Wired Setup Inspections $1,000 per setup 37 setups Machine maintenance $1,100 per inspection hour $11 per machine hour 40 inspection hours 1,500 machine hours Print Done Solid State 37 setups 35 inspection hours 1,100 machine hours