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 $540,600 Number of setups 680 Ordering costs 305,900 Number of orders 16,100 Machine costs 858,900 Machine hours 40,900 Receiving 473,000 Receiving hours 11,000 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $569,000 $771,000 Direct labor $475,000 $450,000 Units completed 15,700 7,800 Direct labor hours 7,000 2,200 440 240 Number of setups Number of orders 5,100 11,000 Machine hours 23,200 17,700 Receiving hours 3,400 7,600 The company's normal activity is 9,200 direct labor hours. 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 115.64 X Model B 150 X 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A 134.88 X Model B 3. Which method produces the more accurate cost assignment? Four activity drivers