Techno incorporated manufactures two modeks of comeros that can be used as cell phones, Mix, and digttal camcordets Techno uses a volume-based cocting system to apply factory ovechead bosed on dred labcr dolars. The unat parre cosis of each product were as follown Thgincering and design hours quatity control inspection hours hachine bour: Iaboe hour: \begin{tabular}{|r|r|} \hline Mib r & Great e \\ 1,050 & 1,530 \\ 3,730 & 7,200 \\ 20,370 & 23,520 \\ 12,000 & 14,410 \end{tabular} $58.96. $63.94 $45.32 $44.94 $56.89