Designer lamps Basic lamps Total Per unit 238,000 $ 14.00 $ 255.000 15.00 Total Per unit Total Direct materials $ 104,500 $ 19.00 148,500 27.00 Direct manufacturing labor Total direct costs Indirect costs allocated 493,000 29.00 253,000 46.00 26.10 246,500 14.50 143,550 $ Total costs 739,500 $ 43.50 $ 396,550 $ 72.10