Assume that Panasonic Company has determined its estimated total manufacturing overhead cost for one of its plants to be $228,000, consisting of the following activity cost pools for the current month: Activity Centers Activity Costs Cost Drivers Activity Level Assembly setups $57,000 Setup hours 1,500 Number of Materials handling 27,000 moves 300 Assembly Assembly 120,000 hours 12,000 Maintenance Maintenance 24.000 hours 1,200 Total $228,000 Total direct labor hours used during the month were 8,000. Panasonic produces many different electronic products, including the following two products produced during the current month: Model X301 Model Z205 1,000 1,000 Units produced Direct materials costs $27,000 $27,000 $24.500 $24.500 500 500 . Direct labor costs Direct labor hours Setup hours Materials moves Assembly 50 100 25 50 50 100 Setuo hours Materials 25 50 moves Assembly hours Maintenance hours 800 on 10 40 a. Calculate the total per-unit cost of each model using direct labor hours to assign manufacturing overhead to products, Round rate to two decimal places. Overhead rate per direct labor hour $ 0 x Use rounded overhead rate calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Round cost per unit to two decimal places, if needed. X301 Z205 Direct materials S 27,000 S 27,000 Direct labor 24,500 24,500 Overhead cost OX 0X Total cost OX 0 X Units 1,000 1,000 Per unit cost S OXS OX b. Calculate the total per-unit cost of each model using activity-based costing to assign manufacturing overhead to products, Assembly setups S 38 Materials handling S 90 Assembly 10 Maintenance s S 20