Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Direct materials cost per unit Sales price per unit Direct labor cost per unit Expected production per month Home $ 37 Work $ 67 23 368 36 579 640 units 470 units Harbour has monthly overhead of $168,710, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 76,140 52,070 40,500 $168,710 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Home 36 310 Work Total Number of machine hours 1,300 58 325 1,400 94 635 2,700