ter 4 2 bok int ences PA4-3 (Static) Selecting Cost Drivers, Assigning Costs Using Activity Rates [LO 4-1, 4-3, 4-4, 4-6] Harbour Company makes two models of electronic tablets, the Home and the Work. Basic production information follows Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month: Hone $ 30 20 300 Work $ 48 30 500 700 units 400 units Harbour has monthly overhead of $175,200, which is divided into the following cost pools Setup costs Quality control Maintenance Total $ 68,800 58,400 48,000 $175,200 The company has also compiled the following information about the chosen cost drivers: Number of setups Home Work Total 42 58 100 Number of inspections: 340 390 730 Number of machine hours 1.700. 1.300 3.000