Multiple Versus Single 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 $481,900 Number of setups 610 Ordering costs 344,000 Number of orders 17,200 Machine costs 832,000 Machine hours 41,600 Rectangular Snip Receiving 490,500 Receiving hours 10,900 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $623,000 $780,000 Direct labor $488,000 $482,000 Units completed 15,200 7,500 Direct labor hours 6,800 2,000 Number of setups 360 250 Number of orders 5,500 11,700 Machine hours 23,400 18,200 Receiving hours 3,600 7,300 The company's normal activity is 8,800 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 Model A Model B 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A Model B 3. Which method produces the more accurate cost assignment