Escuha Company produces two type of calculators: scientific and business. Both products pass through two producing departments. The business calculator is by far the most popular. The following data have been gathered for these two products:

	Product-Related Data
	Scientific	Business
Units produced per year	77,000	770,000
Prime costs	$241,000	$2,410,000
Direct labor hours	100,900	1,009,000
Machine hours	47,000	470,000
Production runs	100	150
Inspection hours	2,000	3,000
Maintenance hours	2,250	9,000

	Department Data
	Department 1	Department 2
Direct labor hours:
Scientific calculator	75,600	25,300
Business calculator	131,170	877,830
Total	206,770	903,130
Machine hours:
Scientific calculator	23,200	23,800
Business calculator	357,280	112,720
Total	380,480	136,520
Overhead costs:
Setup costs	$228,500	$228,500
Inspection costs	150,000	150,000
Power	238,000	166,000
Maintenance	194,000	278,500
Total	$810,500	$823,000

Required:

1. Compute the overhead cost per unit for each product using a plantwide, unit-based rate using direct labor hours. Round your calculations and answers to the nearest cent.

Plantwide rate	$
Overhead cost per unit:
Scientific	$
Business	$

2. Compute the overhead cost per unit for each product using departmental rates. In calculating departmental rates, use machine hours for Department 1 and direct labor hours for Department 2. Round departmental rates and the overhead cost per unit to the nearest cent if rounding is required.

Departmental rates:
Department 1	$
Department 2	$
Overhead cost per unit:
Scientific	$
Business	$

Repeat using direct labor hours for Department 1 and machine hours for Department 2. Round departmental rates and the overhead cost per unit to the nearest cent if rounding is required.

Departmental rates:
Department 1	$
Department 2	$
Overhead cost per unit:
Scientific	$
Business	$

3. Compute the overhead cost per unit for each product using activity-based costing. Round your calculations and answers to the nearest cent.

	Overhead Cost
Scientific	$
Business	$