Sandy Beach Model Rocky River Model Total Overhead Cost Overhead Assigned Keller Company makes two models of battery-operated boats, the Sandy Beach and the R follows: Sandy Beach Rocky River Direct materials cost per unit $ 18.60 $ 26.90 Direct labor cost per unit Sales price per unit Expected production per month 13.70 83.50 1,230 units 18.50 105.00 980 units Keller has monthly overhead of $12,388, which is divided into the following activity pools: Setup costs Quality control Maintenance Total $ 2,240 6,018 4,130 $ 12,388 The company also has compiled the following information about the chosen cost drivers: Sandy Rocky Beach River Total Number of setups 18 Number of inspections 170 17 340 Number of machine hours. 1,750 1.750. 35 510 3.500