Pare company produces mathematical and financial calculators and operates at capacity. Lata related to the two product lines are presented here, Mathematical Financial Annual production in units 50.000 100,000 Direct material costs $150,000 $300.000 Direct labor costs 550,000 $100,000 Direct labor hours 2.500 5.000 Machine hours 25.000 50,000 Number of production 50 50 runs Inspection hours 1.000 500 Manufacturing overhead costs are as follows: Machinery costs $375,000 Setup costs 120.000 Inspection costs 105.000 Total $600,000 Assume the company applies manufacturing overhead to products using a single plant-wide rate. based on direct labor hours. The amount of overhead costs allocated to each unit of the mathematical modelis 55.10 per unit 512.00 petit $8.00 per 56.90 per unit 5400