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: Units produced per year Prime costs Direct labor hours Machine hours Production runs Inspection hours Product-Related Data Scientific Business 72,000 720,000 $253,000 $2,530,000 101,300 1,013,000 47,400 474,000 100 2,000 3,000 2,250 9,000 150 Maintenance hours Department Data Department 1 Department 2 75,200 111.430 186,630 26,100 901.570 927,670 Direct labor hours: Scientific calculator Business calculator Total Machine hours: Scientific calculator Business calculator Total Overhead costs: Setup costs Inspection costs 23,300 358,820 382,120 24,100 115,180 139,280 Power $227,500 190,000 268,000 209.000 $894,500 $227,500 190,000 155,000 218,500 $791,000 Maintenance Total 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 $ 1.51 per direct labor hour Overhead cost per unit: Scientific $ 2.12 per unit Business $ 2.12 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 $ $ 2.34 0.85 per machine hour per direct labor hour Department 2 Overhead cost per unit: Scientific $ 1.07 per unit X per unit 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 $ $ 4.79 5.68 per direct labor hour per machine hour Department 2 Overhead cost per unit: Scientific $ x per unit Business 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. u Scientific Overhead Cost per unit per unit Business VI