04. Gaffel Company produces two types of calculators: scientific and business. Both products pass through two producing departments. The business calculator is by for the more popular. The following budgeted data have been gathered for these two products: Scientific Units Produced per year. 30,000 300,000 Prime Costs... $100,000 $1,000,000 Direct Labor Hours ..40,000 400,000 Machine Hours 20,000 200,000 Production Runs 40. ...60 Inspection Hours 800 ..1.200 Maintenance Hours ..900 3.600 Department Department 2 DE Howrs 73,000 365,000 Scientific Calculator 30,000 10,000 Business Calculator 45,000 355.000 Machine Howrs 170,000 50.000 Scientific Calculator 10,000 10,000 Business Calculator 160,000 40,000 Overhead Co $340,000 $320,000 Setup Costs 90.000 90,000 Inspection Costs 70 000 -70,000 Power 100.000 60.000 Maintenance 80,000 100.000 All budgeted items have exactly occurred during the year. Compute the location rates to be used in each activity (10 pts). b. Compute the unit costs of scientific and business calculators using activity based costing (determine the best cost drivers for each activity) (15 pts) MacBook Air & AN 3 + 4 1 9 8 7 2 5 1 o E Y W C R T G L H F S D 2 ME