Number of units manufactured and sold.... . . . .. . . . . . .. . . . . . .. . . . . . . . 5,000 units Selling price per unit . 1,500 800 1,000 0.5 hours 10% 400 8% 450 300 units $75 per hour anufacturing and selling costs per unit Hours spent by engineers improving design . . . . . . . . . . . . . .. . . . .. Testing and inspection hours per unit.... . . . . . . . . . . . . . .. . Percentage of units reworked in the plant after inspection...... . . . . .. . Average variable rework costs per refrigerator . . . . . . . . . . . .. . . . $ Percentage of units repaired under warranty at customers' homes Average variable repair costs at customers' homes per refrigerator Estimated.lost Design engineer's labor rate (includes benefits and payroll taxes)