Prepare the cost per unit for each product

12019 Projected Sales 2 Product 3 Accel Active 4 Accel Regular Units Price 45,000 75,000 $225 $155 6 Expected Target Inventories 7 Product 8 Accel Active 9 Accel Regular 10 11 Expected Direct Materials Used Per Product 12 DM 13 One 14 Two 15 Three 16 17 Projected Direct Materials Data for 2019 18 Direct Material 19 One 20 Two 21 Three 1Jan 9,000 17,000 31-Dec 12,000 25,000 Unit pound pound pound Accel Active Accel Regular 4 2 2 Expected Purchase Price Expected Inventory (Jan (bs) Expected Inventory (Dec 31) (lbs) $15 $7 $4 27,000 30,000 4,000 35,000 35,000 7,000 23 Projected Direct Labor 24 Product 25 Accel Active 26 Accel Regular 27 28 29 30 31 32 Hours per Unit Rate Per Unit $18 $15 Manufacturing Overhead (per DL hour) $22 34