Multiple Versus Single Overhead Rates, Activity Drivers 16,500 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 $422,940 Number of setups 530 Ordering costs 297,000 Number of orders Machine costs 724,200 Machine hours 42,600 Receiving 432,000 Receiving hours 9,600 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $642,000 $785,000 Direct labor $480,000 $452,000 Units completed 15,000 7,400 Direct labor hours 6,700 1,600 Number of setups 370 160 Number of orders 5,400 11,100 Machine hours 23,800 18,800 Receiving hours 3,100 6,500 The company's normal activity is 8,300 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 nearest cent. Unit Cost $ X Model A 74.18 $ X Model B 166.07 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A 115.72 $ x 274.66 Model B 3. Which method produces the more accurate cost assignment? Four activity drivers