The following data are for the two products produced by Tadros Company Product A Product B $14 per unit Direct materials Direct labor hours Machine hours Batches Volume Engineering modifications Number of customers Market price S 28 per unit 0.6 DLH per unit 0.5 MH per unit 95 batches 10,000 units 9 modifications 500 customers 1.6 DLH per unit 1.2 MH per unit 190 batches 2,000 units 45 modifications 400 customers $ 36 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 $ 27,000 Engineering modifications Engineering support Electricity Setup costs 29.600 Machine hours 41,000 Batches Nonmanufacturing Customer service 75,000 Number of customers