Feauto Manufacturing Corporation has a traditional costing system in which it applies manufacturing overhead to its products using a predetermined overhead rate based on direct labor$-$hours $($DLHs$).$ The company has two products, I$63$E and E$76$I, about which it has provided the following data

$02$:$36\mathrm{.}15$

Direct materials per unit

Direct labor per unit

Direct labor$-$hours per unit

Annual production $($units$)$

$\backslash$table$[[$I$63$E$,$E$76$I$],[$$$21\mathrm{.}10,$$$63\mathrm{.}30$