$11$

$1$

points

$\backslash$table$[[,$Qusrter$],[$Direct materials,First,Second,Thind,fourth$],[$Direct labor,$ $200,000,$$ $100,900,$$ $50,600,$$ $150,000],[$Manufacturing gverhead,$169,$eee,$215,060,46,000,120,000],[$Total manufacturing costs $($a$),$$ $660,000,$$ $396,600,$$ $294,609,57],[$Number of units to be produced $($b$),160,000,80,62$d$,46,$eee,$120,000],[$Estimated unit product cost $($a$)($b$),$$$3\mathrm{.}75,$$ $4\mathrm{.}95,$$ $7\mathrm{.}35,$$$7$