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PROBLEM SET B Wade Company makes two distinct products with the following information available for each Problem 17-1 Comparing costs using ABC with the plantwide overhead rate Standard Deluxe Direct materials Direct labor hours Machine hours Batches Volume. Engineering modifications.. 50 modifications 25 modifications Number of customers 000 customers 1,000 customers Market price $4 per unit 4 DLH per unit 3 MH per unit $8 per unit 5 DLH per unit A1 A2 P1 P 3 MH per unit 75 batches 10,000 units ...3 175 batches 40,000 units $92 per unit $125 per unit The company's direct labor rate is $20 per direct labor hour (DL.H). Additional information follows. Costs Driver Indirect manufacturing $ 56.250 Engineering modifications Engineering support . . . . . . . . . . Electricity.... y 112.500 Machine hours 41,250 Batches Nonmanufacturing 250,000 Number of customers