Pursuant to the request, Jacob produced the following cost and driver information:

Activity	Expected Cost				Driver		Activity Capacity
Other activities		$2,000,000			Direct labor dollars			$1,250,000
Moving materials		900,000			Number of moves			18,000
Inspecting		720,000			Inspection hours			24,000
Reworking		380,000			Rework hours			3,800
Total overhead cost		$4,000,000

Expected activity demands:

	Regular Model			Deluxe Model
Units completed		100,000			40,000
Direct labor dollars		$875,000			$375,000
Number of moves		7,200			10,800
Inspection hours		6,000			18,000
Rework hours		1,900			1,900

Calulate the overhead cost per unit for each phone model using direct labor cost to assign all overhead costs to products.

	Overhead Cost per Unit
Regular
Deluxe