Ticaditional, volume-based product - costing system Referenced 9. Aerotech produces 3 complex preinted circuit boards -to as Mode 1, Mode II, and mode ! !1 . The following information is obtained from company Records Mode 1 Mode II Mode III Production : Unit 10, 000 20100 0 4, 00 0 Rund 10 rum of 1 Run of 10,000 4 Runs of 5000 unity 400 units units Direct materials $ 20:00 $ 50. 00 $ 90.00 40 Direct labor 60 80 Manufacturing overhead 99 132 6 6 Total $ 209 $ 302 $ 126 overhead labor 4 2 3 ( hic /board ) 10 10 Setup time ( hoc/run) 10 Machine time ( ho/board ) 1 125 2 # what would be perc unit cost for mode tit if direct materials( in dollars ) arce used as the allocation base of machinary cost