hyle Overhead Rates, Activity Drivers Deoro Company has identified the following overhead activities, costs, and activity drivers for the coming year: Activity Expected Cost Activity Driver Activity Capacity Setting up equipment $491,660 Number of setups 610 Ordering costs 369,600 Number of orders 16,800 Machine costs 921,800 Machine hours 41,900 Receiving 396,000 Receiving hours 11,000 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $607,000 $814,000 Direct labor 495,000 474,000 Units completed 15,400 7,500 Direct labor hours 6,600 2,400 Number of setups 360 250 Number of orders 5,600 11,200 Machine hours 23,700 18,200 Receiving hours 3,800 7,200 Number of orders 5,600 11,200 Machine hours 23,700 18,200 Receiving hours 3,800 7,200 The company's normal activity is 9,000 direct labor hours. Required: 1. Determine the unit cost for each model using direct labor hours to apply overhead, Round Intermediate calculations and final answers to neare cent. Unit Cost Model A Model 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cont. Unit Cost Model A Model B 3. Which method produces the more accurate cost assignment