The following data are for the two products produced by Tadros Company Product A Product B Direct materials 13 per unit 25 per unit Direct labor hours 0.6 DLH per unit 1.5 DLH per unit Machine hours 0.5 MH per unit 1.1 MH per unit 120 batches Batches 240 batches Volume 10,000 units 2,000 units Engineering modifications 11 modifications 55 modifications Number of customers 500 customers 400 customers Market price 35 per unit 95 per unit The company's direct labor rate is $10 per direct labor hour (DLH). Additional information follows. Costs Driver Indirect manufacturing 22,500 Engineering modifications Engineering support 28,800 Machine hours Electricity Setup costs 43,000 Batches Nonmanufacturing Customer service 73,000 Number of customers