Saturna Ltd. (2017 exam) Using the data below, estimate the direct material production costs per unit for 2021. \begin{tabular}{|c|r|r|r|} \hline Patent Amortization & 0 & 30,000 & 30,000 \\ \hline Profit & 67,600 & 86,000 & 106,400 \\ \hline Warranty:faultyitemssoldarereplacedwithinafewweeks & 200 & 500 & 800 \\ \hline \end{tabular} 18.11 to 18.30 17.80 to 18.10 18.61 to 18.99 19.00 to 19.50 18.31 to 18.60 19.51 to 19.99