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 Sales price per unit Home Work $ 39 $ 64 16 38 354 571 Expected production per month 650 units 490 units Harbour has monthly overhead of $195,540, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 72,540 67,200 55,800 $195,540 13