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.

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.

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

products.

Note: Round your answers to $2$ decimal places.