Steckman Corporation buys only one of the company's products which Cumberland Enterprises teis for 522.05 per unit List year Steckman Corpo ordered a fotal of 1,200 units of this product in 4 orders. To fill the orders, 8 batches were required. The direct motenais cost is 57.55 per und corpo direct labor cost is $5.20 per unit. Each unit requires 0.30DLH. According to the ABC system, the customer margin for this customer this past year was closest to: Multipie choice $4,849.60 $20.269.60 $17,280.00