Tyler Inc. Tyler Inc. manufactures ultra comfortable mattresses. Its top-selling mattresses are the queen-size Plus Plush Foam Ortho Cooling Gel Os Production Units 100,000 120,000 03 Unit Cost $218 $266 04 Estimates 04 Production Units 110,000 140,000 Overhead Costs $4,800,000 Total Production Hours 480,000 200,000 280,000 Overhead Costs (per hour) $10 $10 $10 Direct Materials Cost (per unit) $174 Direct Labor Hours (per unit) 2.40 2.88 Direct Labor Cost (per hour) $17 $17 Machine Setup Cost (per hour) $23 $25 Machine Setup hours 50,000 75,000 Engineering Cost (per hour) $38 $38 Engineering hours 30,000 36,000 Quality Control (per inspection) $250 $250 Inspections 5,000 8,500 $138 a. Using the output/input approach and overhead cost per hour, calculate Tyler's budgeted cost to produce Plush Foam and Ortho Colling Gel mattresses in the 4th Quarter (04)