Estimated Demand in Selling Price per Unit Direct Materials Cost Direct Labour Cost Units 12,000 24,000 8,000 20,000 out of per Unit Unit $60 50 150 180 $10 12 25 15 The following information is also available: The direct labour rate is $15 per hour and the factory has capacity of 60,000 hours. For the next year, Sweetie Inc. is unable to expand this capacity - Sweetie is unwilling to increase its selling prices Apart from direct materials and direct labour, the only other variable expense is variable overhead. The variable overhead is 50% of the direct labor cost Fixed manufacturing overhead is estimated to be $1.2 million for the coming year. Fixed marketing and administrative expenses are estimated to be $800,000 for the coming year (a) Calculate the contribution margin for each product A S unit B: $ unit C:S unit D: S (b) Calculate DL hours per unit for each product (round to two decimal places) DL hours per unit DL hours per unit DL hours per unit OL hours per unit