Dixon Robotics manufactures three robot models: the A3B4, the BC11, and the C3PO. Dixon allocates manufacturing overhead to each model based on machine-hours. A large portion of the companys manufacturing overhead costs is incurred by the Maintenance Department. This year, the department anticipates that it will incur $100,000 in total costs. The following estimates pertain to the upcoming year:

Model	Estimated Machine-Hours	Estimated Units of Production
A3B4	20,000	6,250
BC11	15,000	5,000
C3PO	5,000	2,500

Ed Smith, Dixons cost accountant, suspects that unit costs are being distorted by using a single activity base to allocate Maintenance Department costs to products. Thus, he is considering the implementation of activity-based costing (ABC).

Under the proposed ABC method, the costs of the Maintenance Department would be allocated to the following activity cost pools using the number of work orders as an activity base: (1) the repairs pool and (2) the janitorial pool. Of the 2,000 work orders filed with the Maintenance Department each year, approximately 400 relate to repair activities and 1,600 relate to janitorial activities.

Machinery repairs correlate with the number of production runs of each robot model. Thus, the repairs pool would be allocated to robots based on each models corresponding number of production runs. Janitorial services correlate with square feet of production space. Thus, the janitorial pool would be allocated to products based on the square feet of production space devoted to each robot model. The following table provides a summary of annual production run activity and square footage requirements:

Model	Estimated Number of Production Runs	Estimated Square Feet of Production Space Used
A3B4	50	5,000
BC11	150	10,000
C3PO	200	25,000

Required:

Calculate the amount of Maintenance Department costs that would be allocated to each robot model (on a per-unit basis) using machine-hours as a single activity base.

Calculate the amount of Maintenance Department costs that would be allocated to each robot model (on a per-unit basis) using the proposed ABC method.

Note: For all requirements. Do not round intermediate calculations. Round your answers to 2 decimal places