Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Home Work Direct materials cost per unit $ 44 $ 67 Direct labor cost per unit 21 39 Sales price per unit 368 578 Expected production per month 760 units 340 units Harbour has monthly overhead of $183,655, which is divided into the following activity pools: Setup costs $ 84,240 Quality control 56,515 Maintenance 42,900 Total $ 183,655 The company also has compiled the following information about the chosen cost drivers: Home Work Total Number of setups 36 68 104 Number of inspections 330 305 635 Number of machine hours 1,300 2,000 3,300 Required: Suppose Harbour uses a traditional costing system with machine hours as the cost