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	480,000	Number of setups	600
Orderings costs	360,000	Number of orders	18,000
Machine Costs	840,000	Machine hours	42,000
Receiving	400,000	Receiving hours	10,000

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

	Model A	Model B
Direct Materials	$600,000	$800,000
Direct Labor	480,000	480,000
Units completed	16,000	8,000
Direct Labor Hours	6,000	2,000
Number of Setups	400	200
Number of Orders	6,000	12,000
Machine Hours	24,000	18,000
Receiving Hours	3,000	7,000

The company's normal activity is 8,000 direct labor hours.

a. Determine the unit cost for Model A and B using direct labor hours to apply overhead

b. Determine the unit cost for Model A and B using the four activity drivers. Round to nearest cent.