Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Sandy Rocky River Beach Direct materials cost per unit Direct labor cost per unit Sales price per unt Expected production per month $18.60 5.00 83.20 1,170 units $ 27.80 19.00 106.00 960 units Keller has monthly overhead of $12,315, which is divided into the following cost pools Setup costs Quality control Maintenance S 3.150 5,535 630 s 12,315 Total The company has altso compiled the following information about the chosen cost drivers Sand BeachRocky RiverTotal Number of setups Number of inspections Number of machine hours 18 120 1,650 50 450 1,650 3,300 32 330