The following data are for the two products produced by Tadros Company Product A Product B Direct materials Direct labor hours Machine hours Batches Volume Engineering modifications Number of customers Market price $ 27 per unit 1.5 DLH per unit $ 14 per unit 0.5 DLH per uni 0.4 MH per unit 110 batches 10,000 units 8 modifications 500 customers 1.1 MH per unit 220 batches 2,000 units 40 modifications 400 customers $ 34 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 $ 26,500 Engineering modifications Engineering support Electricity Setup costs 31,000 Machine hours 41,000 Batches Nonmanufacturing Customer service 73.000 Number of customers