eBook Show Me How Question Content Area Lean Accounting Power Audio Inc. manufactures audio speakers. Each speaker requires $52 per unit of direct materials. The speaker manufacturing assembly cell includes the following estimated costs for the period: Speaker assembly cell, estimated costs: Line Item Description Amount Labor $30,000 Depreciation 12,000 Supplies 6,000 Power 2,000 Total cell costs for the period $50,000 The operating plan calls for 800 operating