Ellix Company manufactures two models of ultra-high fidelity speakersthe X200 model and the X99 model. Data regarding the two products follow: Product Direct Labor-Hours Annual Production Total Direct Labor-Hours X200 0.3 DLHs per unit 19,000 units 5,700 DLHs X99 0.5 DLH per unit 44,000 units 22,000 DLHs 27,700 DLHs Additional information about the company follows: Model X200 requires $33 in direct materials per unit, and model X99 requires $30. The direct labor workers are paid $40 per hour. The company has always used direct labor-hours as the allocation base for applying manufacturing overhead cost to products. Model X200 is more complex to manufacture than model X99 and requires special equipment. Because of the special work required in (d)