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 $492,660 Number of setups 630 Ordering costs 361,200 Number of orders 17,200 Machine costs 882,000 Machine hours 42,000 Receiving 399,000 Receiving hours 9,500 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $599,000 $ 780,000 Direct labor $467,000 $480,000 Units completed 16,100 8,000 Direct labor hours 5,000 1,900 Number of setups 380 250 Number of orders 5,500 11,700 Machine hours 24,900 17,100 Receiving hours 3,500 6,000 The company's normal activity is 6,900 direct labor hours. Required: 1. Determine the unit cost for each model using direct labor hours to apply overhead. Round intermediate calcula Direct labor $467,000 $480,000 Units completed 16,100 8,000 Direct labor hours 5,000 1,900 Number of setups 380 250 Number of orders 5,500 11,700 Machine hours 24,900 17,100 Receiving hours 3,500 6,000 The company's normal activity is 6,900 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? Four activity drivers Dravinus