Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Sandy Beach $20.10 14.00 82.30 1,200 units Rocky River $ 27.40 18.00 106.00 910 units Keller has monthly overhead of $11,243, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 1,960 5,795 3,488 $ 11,243 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Number of machine hours Sandy Beach 16 19 150 325 1,600 1,600 Rocky River Total 35 475 3,200