Kunkel Company makes two products and uses a conventional costing system in which a single plantwide predetermined overhead rate is computed based on direct labor-hours. Data for the two products for the upcoming year follow: Mercon Wurcon Direct materials cost per unit $ 10.00 $ 8.00 Direct labor cost per unit $ 3.00 $ 3.75 Direct labor-hours per unit 0.20 0.25 Number of units produced 10,000 40,000