Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Work Home Direct materials cost per unit 48 30 Direct labor cost per unit 20 30 Sales price per unit 300 500 Expected production per month 700 units 400 units Harbour has monthly overhead of $175,200, which is divided into the following cost pools Setup costs 68,800 58,400 Quality control 48,000 Maintenance Total $175,200 The company has also compiled the following information about the chosen cost drivers Home Work Total 42 Number of setups 58 100 Number of inspections 340 390 730 Number of machine hours 1,700 1.300 3,000