What would the standards look like for both DL and variable$-$MOH if management reduces expected DL time per unit by $10\%?$ Specify the new expected DL and variabls$-$ MOH cost per unit given this change. Note that the current variable$-$MOH rate per hour was originally estimated using $7,400$ total DL hours. Further, since Metlock Motors is not changing its expected production, it does not expect its total variable$-$MOH costs to change. $($Round answers to $2$ decimal places, e$.$g$.15\mathrm{.}25.)$

DL cost per unit

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Variable$-$MOH cost per unit

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