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	$ 480,000	$ 720,000	$ 1,200,000
Direct labor costs	288,000	612,000	900,000
Manufacturing overhead			864,000
Total costs			$ 2,964,000

Required:

Compute the individual product costs per unit assuming that Redfern Audio uses the number of units to allocate overhead to the products.

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

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