Activity-Based Costing Slack Corporation has the following predicted indirect costs and cost drivers for 2016 for the given activity cost pools: Fabrication Department Finishing Department Cost Driver Maintenance $35,000 $25,000 Machine hours Materials handling 30,000 15,000 Material moves Machine setups 70,000 5,000 Machine setups Inspections 25,000 Inspection hours $135,000 $70,000 The following activity predictions were also made for the year: Fabrication Department Finishing Department Machine hours 10,000 5,000 Material moves 3,000 1,500 Machine setups 700 50 Inspection hours 1,000 It is assumed that the cost per unit of activity for a given activity does not vary between departments. Slack's president, Charles Slack, is trying to evaluate the company's product mix strategy regarding two of its five product models, ZX300 and SL500. The company has been using a company-wide overhead rate based on machine hours but is considering switching to either department rates or activity-based rates. The production manager has provided the following data for the production of a batch of 100 units for each of these models: ZX300 SL500 Direct materials cost $14,000 $20,000 Direct labor cost $5,000 $4,000 Machine hours (Fabrication) ) 500 700 Machine hours (Finishing) 200 100 Materials moves Machine setups Inspection hours 60 30 50 5 9 30 a. Determine the cost of one unit each of ZX300 and SL500, assuming a company-wide overhead rate is used based on total machine hours. Round rate to two decimal places. Overhead rate based on total machine hours per machine hour