Deoro Company has identified the following overhead activities, costs, and activity drivers for the coming year:

Activity Expected Cost Activity Driver Activity Capacity Setting up equipment $502,200 Number of setups 620 Ordering costs 380,000 Number of orders 19,000 Machine costs 708,900 Machine hours 41,700 Receiving 403,200 Receiving hours 11,200 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $571,000 $789,000 Direct labor $458,000 $475,000 Units completed 15,400 8,700 Direct labor hours 5,700 1,900 Number of setups 370 250 Number of orders 6,500 12,500 Machine hours 23,900 17,800 Receiving hours 4,000 7,200 The company's normal activity is 7,600 direct labor hours. Required: 1. Determine the unit cost for each model using direct labor hours to apply overhead. Round intermediate calculations and final answers to nearest cent. Unit Cost Model A 163.79 Model B 202.7 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A Model B 3. Which method produces the more accurate cost assignment