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. Units produced Machine-hours Direct labor-hours Standard 24,000 Enhanced Direct materials costs Direct labor costs 14,400 18,000 $ 624,000 408,000 8,000 9,600 18,000 $ 936,000 Total 32,000 24,000 36,000 $ 1,560,000 792,000 1,200,000 1,152,000 $ 3,912,000 Manufacturing overhead Total costs 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. Required A Required B Compute the individual product costs per unit assuming that Redfern Audio uses direct labor costs to allocate overhead to the products. Note: Do not round intermediate calculations. Round your answers to 2 decimal places. Product costs per unit Standard Enhanced Required A Required B >