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 $73,000730,000$

Prime costs $$241,000$ $$2,410,000$

Direct labor hours $100,1001,001,000$

Machine hours $45,900459,000$

Production runs $100150$

Inspection hours $2,0003,000$

Maintenance hours $2,2509,000$

Department Data

Department $1$ Department $2$

Direct labor hours:

Scientific calculator $75,50024,600$

Business calculator $130,130870,870$

Total $205,630895,470$

Machine hours:

Scientific calculator $23,40022,500$

Business calculator $379,08079,920$

Total $402,480102,420$

Overhead costs:

Setup costs $$230,500$ $$230,500$

Inspection costs $170,000170,000$

Power $252,000150,000$

Maintenance $200,000261,250$

Total $$852,500$ $$811,750$

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 $fill in the blank $1$

per direct labor hour

Overhead cost per unit:

Scientific $fill in the blank $2$

per unit

Business $fill in the blank $3$

per unit

$2.$ 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 $1$ $fill in the blank $4$

per machine hour

Department $2$ $fill in the blank $5$

per direct labor hour

Overhead cost per unit:

Scientific $fill in the blank $6$

per unit

Business $fill in the blank $7$

per unit

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 $1$ $fill in the blank $8$

per direct labor hour

Department $2$ $fill in the blank $9$

per machine hour

Overhead cost per unit:

Scientific $fill in the blank $10$

per unit

Business $fill in the blank $11$

per unit

$3.$ 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 $fill in the blank $12$

per unit

Business $fill in the blank $13$

per unit