How can I figure out with explanation

Kunkel Company makes two products and uses a conventional costing system in which a single plantwide predetermined overhead rate is computed based on direct labor$-$hours. Data for the two products for the upcoming year follow:

$\backslash$table$[[,$Mercon,Wurcon$],[$Direct materials cost per unit,$$12\mathrm{.}00,$$$9\mathrm{.}00$