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Plush Foam 100,000 $218 Ortho Cooling Gel 120,000 $266 110,000 140,000 $4,800,000 480,000 $10 Q3 Production Units 03 Unit Cost 24 Estimates 04 Production Units Overhead Costs Total Production Hours Overhead Costs (per hour) Direct Materials Cost (per unit) Direct Labor Hours (per unit) Direct Labor Cost (per hour) Machine Setup Cost (per hour) Machine Setup hours Engineering Cost (per hour) Engineering hours Quality Control (per inspection) Inspections 200,000 $10 $138 2.40 $17 $23 50,000 $38 30,000 280,000 $10 $174 2.88 $17 $25 75,000 $38 36,000 $250 5,000 $250 8,500 a. Using the output/input approach and overhead cost per hour, calculate Tyler's budgeted cost per to produce Plush Foam and Ortho Colling Gel mattresses in the 4th Quarter (Q4) b. Using an activity-based approach, calculate Tyler's budgeted cost per unit in Q4