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The following data are for the two products produced by Tadros Company Product A Product B Direct materials Direct labor hours Machine hours Batches Volume Engineering modifications Number of customers Market price $15 per unit $24 per unit 0.3 DLH per uni-t 0.1 MH per unit 125batches 10,000 units 12 modifications 500 customers 1.6 DLH per unit 1.2 MH per unit 225 batches 2,000 units 58 modifications 400 customers $30 per unit $120 per unit The company's direct labor rate is $20 per direct labor hour (DLH). Additional information follows Costs Driver Indirect manufacturing Engineering support Electricity Setup costs $24,500 Engineering modification:s 34,000 Machine hours 52,500 Batches Nonmanufacturing Customer service 81,000 Number of customers