Using the data below, estimate the direct labor costs per unit for 2021. Consider carefully the labor effort required, on average, to get one unit of sale. Selling price per unit is $70. Ending inventory each year is zero. Production capacity is #20,000 per year. Year 2018 Year 2019 Year 2020 Inflation is zero. It is a several week warranty. REVENUE $896,000 $1,085,000 $1,204,000 Direct Materials 234,000 288,000 324,000 Factory & Equipment Lease 150,000 150,000 150,000 Utilities 59,000 68,000 74,000 Selling and Administration 242,400 264,000 277,600 Maintenance 65,000 80,000 123,000 Legal Fees 0 23,000 11,000 Direct Labour 78,000 96,000 108,000 Patent Amortization 30,000 30,000