a$.$ Compute the total unit cost of each backpack model using the plantwide allocation method.

b$.$ The machines in Department $1$ are older and almost fully depreciated. The equipment in Department $2$ was recently updated and the process in Department $2$ is more highly automated. At the request of the manager of Department $1,$ a cost analyst at TTP provided the following information on overhead costs, machine$-$hours and direct labor$-$hours for the two departments.

$\backslash$table$[[,$Department $1,$Department $2],[$Overhead$,$$$82,080,$$$106,640$