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	$450,800	Number of setups	560
Ordering costs	324,900	Number of orders	17,100
Machine costs	786,600	Machine hours	43,700
Receiving	479,700	Receiving hours	11,700

Deoro produces two models of dishwashers with the following expected prime costs and activity demands:

	Model A	Model B
Direct materials	$620,000	$785,000
Direct labor	$451,000	$491,000
Units completed	16,300	7,100
Direct labor hours	6,400	2,000
Number of setups	360	200
Number of orders	5,700	11,400
Machine hours	24,700	19,000
Receiving hours	3,800	7,900

The company's normal activity is 8,400 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	$fill in the blank 1
Model B	$fill in the blank 2

2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent.

	Unit Cost
Model A	$fill in the blank 3
Model B	$fill in the blank 4

3. Which method produces the more accurate cost assignment?