Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows:

	Home			Work
Direct materials cost per unit	$	39		$	66
Direct labor cost per unit		16			34
Sales price per unit		354			577
Expected production per month		610	units		370	units

Harbour has monthly overhead of $187,570, which is divided into the following cost pools:

Setup costs	$	77,900
Quality control		68,870
Maintenance		40,800
Total	$	187,570

The company has also compiled the following information about the chosen cost drivers:

	Home	Work	Total
Number of setups	44	51	95
Number of inspections	340	370	710
Number of machine hours	1,100	2,300	3,400