The following data are for the two products produced by Tadros Company ProductA Direct materials Direct labor hours Machine hours Batches Volume Engineering modifications Number of customers Market price $ 14 per unit $25 per unit 0.3 DLH per unit 0.2 MH per unit 90 batches 10,000 units 9 modifications 500 customers 1.4 DLH per unit 1.0 MH per unit 180 batches 2,000 units 45 modifications 400 customers $35 per unit $95 per unit The company's direct labor rate is $20 per direct labor hour (DLH). Additional information follows Costs Driver Indirect manufacturing Engineering support 24,000 Engineering modifications Electricity 20,000 Machine hours 44,000 Batches Setup costs Nonmanufacturing Customer service 73,000 Number of customers