Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month Sandy Beach $19.90 13.80 82.80 1,160 units Rocky River $ 26.90 18.50 106.00 910 units Keller has monthly overhead of $11,166, which is divided into the following cost pools: Setup costs Quality control Maintenance Total $ 1,770 6,588 2,808 $ 11,166 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 19 180 1,350 360 1,350 Rocky River Total 11 30 540 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.) Sandy Beach Model Rocky River Model Total Overhead Cost Overhead Assigned 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.) Gross Margin Sandy Beach Rocky River 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 5. Assuming an ABC system, assign overhead costs to each product based on activity demands. (Round your intermediate calculations to 2 decimal places and final answers to the nearest whole dollar amount.) Setup Cost Quality Control Maintenance Total Overhead Cost Overhead Assigned To Sandy Beach Overhead Assigned To Rocky River