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.

$\backslash$table$[[$Units produced,Standard,Enhanced,Total$],[$Machine$-$hours,$29,700,9,900,39,600],[$Direct labor$-$hours,$17,820,11,880,29,700],[$Direct materials costs,$22,275,22,275,44,550],[$Direct labor costs,$$59,000,$$$891,000,$$$1,485,000$