Units 8,500 73,500 Labour hours per unit 3.5 1.5 Total: 29,750 110,250 Per unit: Deluxe Regular Selling price 200 120 Direct materials 67 48 Direct labour 43 18 Total overhead cost $ 2,100,000 a. Using the current costing system, calculate the cost to manufacture one unit of each model. b. Activity Cost driver Cost Total Deluxe Regular Purchase orders # orders $ 350,000 1,000 300 700 Order processing # line items $ 300,000 4,000 1,000 3,000 Production setups # setups