Misner Office Products produces three models of commercial shelving, the Basic, the Advanced and the Superior. Data on operations and costs for the month are Machine hours Direct labor hours Units produced Direct material costs Direct labor costs Manufacturing overhead costs Total costs Basic 8,000 6,000 1,000 $ 20,000 129,000 Advanced 6,000 6,000 500 $ 12,500 100,000 Superior 4,000 4,000 250 $ 7,500 71,000 Total 18,000 16,000 1,750 $ 40,000 300,000 540,800 $880,800 Required: Compute the unit cost for each model, assuming Misner Office Products uses: (a) Direct labor hours to allocate overhead costs. (b) Direct labor costs to allocate overhead costs. (c) Machine hours to allocate overhead costs