Keller Company makes two models of battery-operated boats, the Sandy Beach and the R follows: Dut materials cost per unit De labor cost per unit Sales price per unit Expected production per month Sandy Beach $18.90 Rocky River $ 27.50 14.80 83.90 18.90 105.00 1,190 units 930 units Keller has monthly overhead of $12,352, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 2,360 6,014 3,978 $ 12,352 The company has also compiled the following information about the chosen cost drivers: Sandy Beach Rocky River Total Number of setups 11 Number of inspections 150 Number of machine hours 1,700 29 335 1,700 40 485 3,400