Finch Cameras, Incorporated manufactures two models of cameras. Model ZM has a zoom lens; Model DS has a fixed lens. Finch uses an activity$-$based costing system. The following are the relevant cost data for the previous month:

$\backslash$table$[[$Direct Cost per Unit,Model $ZM,$Model DS$],[$Direct materials,$$20\mathrm{.}50,$$$10\mathrm{.}50$

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