Plush Foam Ortho Cooling Gel Q3 Production Units Q3 Unit Cost Q4 Estimates Q4 Production Units Overhead Costs 100,000 $218 110,000 120,000 $266 140,000 $4,800,000 Total Production Hours 480,000 200,000 280,000 Overhead Costs (per hour) $10 $10 $10 Direct Materials Cost (per unit) $138 $174 Direct Labor Hours (per unit) 2.40 2.88 Direct Labor Cost (per hour) Machine Setup Cost (per hour) Machine Setup hours $17 $17 $23 $25 50,000 75,000 Engineering Cost (per hour) Engineering hours Quality Control (per inspection) Inspections $38 $38 30,000 36,000 $250 $250 5,000 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.