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 Prime costs 770,000 $2,500,000 1,006,000 538,000 $250,000 100,600 53,800 Direct labor hours Machine hours 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 77,400 Business calculator 100,600 23,200 905,400 928,600 Total 178,000 Machine hours: Scientific calculator 27,100 26,700 437,880 Business calculator 100,120 Total 464,580 127,220 Overhead costs: $237,500 Setup costs Inspection costs Power $237,500 155,000 248,000 212,000 $852,500 155,000 137,000 260,500 $790,000 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 per direct labor hour Overhead cost per unit: Scientific $ per unit Business 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 per machine hour Department 2 per direct labor hour Overhead cost per unit: Scientific per unit Business 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 per direct labor hour Department 2 $ per machine hour Overhead cost per unit: Scientific $ 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. Overhead Cost Scientific $ per unit Business $ per unit