PA4-3 (Algo) Selecting Cost Drivers, Assigning Costs Using Activity Rates [LO 4-1, 4-3, 4-4, 4-6 ] Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Home $ 43 Work $ 71 18 351 35 567 600 units 450 units Harbour has monthly overhead of $171,950, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 77,400 53,950 40,600 $171,950 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Number of machine hours Home 36 320 1,400 Work Total 54 330 1,500 90 650 2,900