2 1 Dragonite Company produces two types of stereo units: deluxe and regular. Activity data follow: Product-Costing Data Activity Usage Measures Deluxe Regular Total Units produced per year 4,480 48,200 52,680 Prime costs P 39,000 P 369,000 P 408,000 Direct labor hours 5,000 45,000 50,000 Machine hours 10,000 90,000 100,000 Production runs 10 5 15 Number of moves 120 60 180 Group activities Batch-level Activity Cost Data (Overhead Activities) Activity Setups Cost Activity Driver P 60,000 Production runs Material handling P 36,000 Number of Moves Total Batch-Level costs P 96,000 Unit-level Power Testing P 50,000 Machine hours Total Unit-level costs P 40,000 Direct labor hours P 90,000 Total P 186,000 Requirement 1 Calculate the predetermined overhead rate. 2 Calculate the unit cost per stereo type