Accuracy lem 7-34 Plantwide versus Departmental Rates, Product-Costing Acivity-Based Costing Rumsey Company produces speakers (model A and model B). Both products pass through two xducing departments, Model A's production is much more labour-intensive than that of model ro & Model B is also the more popular of the two speakers. The following data have been gathered for the two products: Product Data Model B 1,200,000 $600,000 6,000,000 90,000 1,800,000 Model A Units produced per year Prime costs Direct labour hours 120,000 (Continued)