Redfern Audio produces audio equipment including headphones. At the Campus Facility, it produces two wireless models, Standard and Enhanced, which differ both in the materials and components used and in the labor skill required. Data for the Campus Plant for the third quarter follow.

	Standard	Enhanced	Total
Units produced	24,000	8,000	32,000
Machine-hours	14,400	9,600	24,000
Direct labor-hours	18,000	18,000	36,000
Direct materials costs	$ 530,400	$ 795,600	$ 1,326,000
Direct labor costs	330,000	675,000	1,005,000
Manufacturing overhead			964,800
Total costs			$ 3,295,800

Required:

A. Compute the individual product costs per unit assuming that Redfern Audio uses direct labor costs to allocate overhead to the products.

B. Compute the individual product costs per unit assuming that Redfern Audio uses material costs to allocate overhead to the products.

\begin{tabular}{|c|c|c} & Standard & Enhanced \\ \hline Product costs per unit & $316,800.00X & \\ \hline \end{tabular} \begin{tabular}{|l|l|l|} \hline & Standard & Enhanced \\ \hline Product costs per unit & & \\ \hline \end{tabular}