Using the data below, estimate the direct labor costs per unit for 2021

Using the data below, estimate the direct labor costs per unit for 2021. Consider carefully the labor effort required, on average, to get one unit of sale. Selling price per unit is $70. Ending inventory each year is zero. Production capacity is #20,000 per year. Inflation is zero. It is a several week warranty. REVENUE Direct Materials Factory & Equipment Lease Utilities Selling and Administration Maintenance Legal Fees Direct Labour Patent Amortization Year 2018 $896,000 234,000 150,000 59,000 242,400 65,000 O 78,000 O Year 2019 288,00 150,00 68,00 264,00 80,00 23,00 96,00 30,00 Year 2020 324,000 150,000 74,000 277,600 123,000 11,000 108,000 30,000