Ellix Company manufactures two models of ultra$-$high fidelity speakers$-$the $x200$ model and the $x99$ model. Data regarding the two products follow:

$\backslash$table$[[,,$Annual,Total Direct$],[$Product$,$Direct Labor$-$Hours,Production,Labor$-$Hours$],[$X$200,0\mathrm{.}6$ DLHs per unit,$20,000$ units,$12,000$ DLHs$],[$X$99,0\mathrm{.}8$ DLHs per unit,$46,000$ units,$36,800DLHs$