Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Rocky River, $ 28.00 Sandy Beach $19.40 14.00 82.30 17.80 105.00 Expected production per month 1,170 units 990 units Direct materials cost per unit Direct labor cost per unit Sales price per unit Keller has monthly overhead of $11,030, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 2,065 5,462 3,502 $11,030 The company has also compiled the following information about the chosen cost drivers: Sandy Beach Rocky River Total Number of setups 16 19 35 Number of inspections 160 315 Number of machine hours 1,700. 1,700 475 3,400