The following data are for the two products produced by Tadros Company. Direct materials Direct labor hours Machine hours Batches Product A $15 per unit 0.5 DLH per unit 0.4 MH per unit 200 batches 16,000 units Volume Engineering modifications 18 modifications 800 customers $60 per unit Number of customers Market price Product B $25 per unit 1.5 DLH per unit 1.2 MH per unit 360 batches 3,600 units 82 modifications 720 customers $240 per unit The company's direct labor rate is $20 per direct labor hour (DLH). Additional information follows. Indirect manufacturing Costs Driver Engineering modifications Engineering support $ 53,600 Electricity 42,880 Machine hours Setup costs Nonmanufacturing Customer service 171,520 Batches 136,800 Number of customers