How do you calculate the selling price of Cortland 1 and Cortland 2 under the current system?

CORTLAND MANUFACTURING INC. EXHIBIT 1: Direct manufacturing costs: Cortland 1000 Cortland 2000 Direct Materials (DM) $1,000 $2,500 Direct Labor (DL) $200 $400 EXHIBIT 2: Analysist of Annual Budgeted Manufacturing Overhead Cost Activity Cost driver Budgeted Activity | Budgeted Cost Raw material handling Received order 200 $90,000,000 Machines adjusting Setups 2,000 12,000,000 Packing Batches 500 60,000,000 Raw material inspection Inspection hour 200,000 10,000,000 Soldering Soldering hour 200,000 12,000,000 Assembly Assembly hour 100,000 12,000,000 Total Manufcturing Overhead Cost $196,000,000 EXHIBIT 3: Annula Production data for Cortland 1000 and Cortland 2000 Computers Item Measure Cortland 1000 Cortland 2000 Budgeted production No of computers 20,000 5,000 Received order size* Size of order 10,000 500 Batch size No of computers 5,000 100 Machine setups setup per batch 5 6 Inspecting tim hours per computer 2 Soldering time hours per computer 3 Assembly time hours per computer * The company received order of raw materials each year for the Cortland 1000 (i.e. 20,000 computers/10,000order size)