Mid-Fi Hi-Fi 2,000 200 1,100 $ Direct materials cost per unit Direct labor cost per unit Indirect manufacturing cost per unit 500 Indirect manufacturing cost information includes the following Predetermined Overhead Activity Allocation Rate Mid-Fi Hi-Fi 39 setups Setup Inspections Machine maintenance S9per machine hour S 1,100 per setup 39 setups $ 300 per inspection hour 5 inspection hours 1,750 machine hours 1,150 machine hours