An analyst on the planning process team suggests that a two$-$stage system would improve the estimated product costs. The analyst suggests that overhead be first assigned to on one of two cost pools: Machine related and labor related. Machine$-$related overhead consists of the accounts "Engineering" and "Machine operation and maintenance." Labor$-$related overhead consists of the remaining manufacturing overhead. Machine$-$related costs would be allocated based on machine$-$hours. Labor$-$related overhead would be allocated based on direct labor cost. Compute the estimated per unit product costs for the next fiscal year, based on the system proposed by the analyst.