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:

$\backslash$table$[[$Direct materials cost per unit,Mercon,Wurcon$],[$Direct labor cost per unit,$$10\mathrm{.}00,$$$8\mathrm{.}00$tx vs