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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 Expected production per month $ 44 16 350 $ 64 35 570 650 units 380 units Harbour has monthly overhead of $204,550, which is divided into the following cost pools: Setup costs Quality control Maintenance $90,100 60,450 54,000 Total $204,550 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Number of machine hours Home Work Total 65 106 300 350 650 1,100 1,900 3,000 41