Gotine manufactures and sells two types of boats, cruisers and bowriders. Gulf's production schedule for the month of October, in terms of units produced, direct labor hours or DLH per unit, and total DLH (in all departments) is as follows: Cruisers Bowriders Totals Units produced DLH per unit 70 180 30 160 100 n.a. Plantwide DLH 12,600 4,800 17,400 Gulf currently applies manufacturing overhead to jobs using a plantwide overhead rate based on plantwide DLH (see above), but plans to switch to departmental overhead rates based on machine hours (MH) and DLH. Here are estimated overhead data for the month of October Machining dast y department Total overhead costs $2,739,000 53.525,000 56,264,000 Allocation base MH DLH Usage of allocation base 70 cruisers 30 bowriders Totals 4,900 5.100 10,000 MH 10,500 3,600 14.100 DLH How much higher or lower is the per-unit manufacturing cost of a cruiser computed wie departmental overhead rates rather than a plantwide overhead rate? Sigher using departmental rates A Nighing departmental How much higher or lower is the per-unit manufacturing cost of a cr using departmental overhead rates rather than a plantwide overhead $22,914 higher using departmental rates $4,785 higher using departmental rates O $8,127 lower using departmental rates $15,239 lower using departmental rates None of the above