Overhead is applied to products on the basis of direct labor-hours. At the beginning of the current year, management estimated that $486,000 in overhead costs would be incurred and the company would produce and sell 2,500 units of the flexible model and 8,500 units of the regular model. The flexible model requires 2.0 hours of direct labor time per unit, and the regular model requires 1.00 hours. Direct materials and labor costs per unit are given below: compute the unit product cost per model