ProPats is a company that manufactures three souvenir products and has the following direct costs for producing three 1,000 unit batches, one for each product: Hats Shirts Banners Direct Materials $5,000 $5,000 $5,000 Direct Labor $1,000 $1,000 $1,000 Activity Cost Pool Est. Annual cost Est. Activity Level Activity Rate Supervision $600 $3,000 direct labor $0.20 per dir labor Inspection $400 10 inspections $40 per inspection Depreciation $2,000 2,000 machine hours $1 per machine hour Hats Shirts Banners Direct Labor $1,000 $1,000 $1,000 No. of Inspections 4 4 2 Machine hours 1000 500 500 Calculate the Unit Cost of a banner