Bunker Company produces two types of olucose monitors (basic and advanced). Both pass throuph two producing departments: Fabrication and Assembly. Bunker also has an Inspection Department that is responsible for testing monitors to ensure that they perform within prespecified tolerance ranges (a sampling procedure is used). Budoeted data for the three departments are as follows: In the Fabrication Department, the basic modet requires 1.2 hour(s) of direct labor and the advanced model requires 2.4 hour(s). in the Assernbly Denartment, the basic model requires 1.4 hour(s) of direct labor and the advanced model requires 2.65 hours. There are 15,000 basic units produced and 8,000 advanced units. Immediately after preparing the budgeted data, a consultant suogests that two manufacturing cells be created: one for the manufacture of the basic modet and the other for the manufacture of the advanced model. Raw materials would be delivered to each cell, and goods would be shipped . immediately to customers upon completion. Workers within each cell would also be trained to perform monitor testing. The total direct overhead costs estimated for each cell would be $76,000 for the basic coll and 5240,000 for the advanced cell. Required: 1. Allocate the inspection costs to each department. Compute the overhead cost per unit for each monitor. Overhead rates use direct labor hours. Round your intermediate calculations and final answers to the nearest cent. 2. Compute the overhead cost per unit if manufacturing cells are created. If required, round your intermediate calculations and final answers to the nearest cent. Which unit overhead cost do you thinkis more accurate - the one computed with a departmental structure, or the one computed using a cellistructure