Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Expected production per month Sales price per unit Home $ 37 Work $ 70 20 365 34 574 610 units 330 units Harbour has monthly overhead of $180,600, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 83,300 62,100 35,200 $180,600 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Home 43 330 Work Total Number of machine hours 1,000 55 345 2,200 98 675 3,200