Can you please explain in detail how each answer was gotten? Thank you!

Colonels uses a traditional cost system and estimates next year's overhead will be $485,000, with the estimated cost driver of 245,000 direct labor hours. It manufactures three products and estimates these costs: Units Direct Material Cost Direct Labor hours per Unit Small 31,000 $4 5 Medium 11,000 $7 7 Large 2,000 $9 9 If the labor rate is $40 per hour, what is the per-unit cost of each product? Round to the nearest whole number unless otherwise specified. Small Medium Large $ $ $ Direct Material $ $ Direct Labor 5 $ $ Overhead per Unit (round to the nearest cent) Total Cost per Unit (round to the nearest cent) $