Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Sandy Beach Rocky River Direct materials cost per unit $18.80 $ 26.90 Direct labor cost per unit 14.00 17.70 Sales price per unit 82.90 105.00 Expected production per month 1,190 units 900 units Keller has monthly overhead of $11,314, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 2,520 5,959 2.835 $ 11,314 The company has also compiled the following information about the chosen cost drivers: Number of setups Number of inspections Number of machine hours Sandy Beach 13 110 1,350 Rocky River 32 395 1,350 Total 45 505 2,700 Required: 1. Suppose Keller uses a traditional costing system with machine hours as the cost driver. Determine the amount of overhead assigned to each product line. (Do not round intermediate calculations and round your final answers to the nearest whole dollar amount.) Overhead Assigned Sandy Beach Model Rocky River Model Total Overhead Cost 2. Calculate the production cost per unit for each of Keller's products under a traditional costing system (Round your intermediate calculations and final answers to 2 decimal places.) Sandy Beach Rocky River Unit Cost 3. Calculate Keller's gross margin per unit for each product under the traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Sandy Beach Rocky River Gross Margin 4. Select the appropriate cost driver for each cost pool and calculate the activity rates if Keller wanted to implement an ABC system. (Round your answers to 2 decimal places.) Setup Costs Quality Control Maintenance