Use rounded overhead rate calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Round cost per unit to two decimal places, if needed. Product Costs per Unit ZX300 SL500 Direct materials Answer 17,000 Answer 23,000 Direct labor Answer 5,000 Answer 4,000 Manufacturing overhead: Maintenance activity Answer 5,600 Answer 0 Materials handling activity Answer 300 Answer 500 Machine setups activity Answer 500 Answer 900 Inspections activity Answer 750 Answer 1,500 Total cost per batch Answer 29,150 Answer 0 Number of units per batch Answer 100 Answer 100 Cost per unit Answer 291.5 Answer 0