Product A Product B $27 per unit Direct materials Direct labor hours Machine hours Batches Volume Engineering modifications Number of customers Market price $14 per unit 0.3 DLH per unit 0.2 MH per unit 120 batches 10,000 units 10 modifications 500 customers 1.6 DLH per unit 1.2 MH per unit 240 batches 2,000 units 50 modifications 400 customers $36 per unit $95 per unit The company's direct labor rate is $20 per direct labor hour (DLH) Additional information follows Costs Driver Indirect manufacturing Engineering support Electricity Setup costs 22,000 Engineering modifications 17,600 Machine hours 2,000 Batches Nonmanufacturing Customer service 73,000 Number of customers