Model A	Model B	Model C	Total
Units	300	500	200	1000
Direct materials	$50	$75	$100
Direct Labor (per unit)	$20	$50	$40
Cost driver information
Number of parts (per unit)	20	42	30
Direct labor hours (per unit)	3	460	4
Square feet (in total for all units)	400	600	1000
Overhead costs:
Labor Support				$22,000
Materials Support				$33,000
Facility Cost				$90,000
Total overhead				$145,000

Use activity-based costing to calculate the total cost for each Model C heater. Allocate Labor Support using direct labor hours, Materials Support using number of parts, and Facility Cost using square feet.