ok ences PA4-4 (Algo) Selecting Cost Drivers, Assigning Costs Using Activity Rates [LO 4-1, 4-3, 4-4, 4-6] Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Sandy Beach $18.50 13.18 82.70 Expected production per month 1,178 units Direct materials cost per unit Direct labor cost per unit Sales price per unit Rocky River $ 26.80 18.60 105.00 950 units Keller has monthly overhead of $10,786, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 1,770 5,412 3,604 $ 10,786