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 $449,900 Number of setups 550 Ordering costs 351,500 Number of orders 18,500 Machine costs 820,800 Machine hours 43,200 Receiving 369,000 Receiving hours 9,000 Model A Model B $611,000 $800,000 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Direct materials Direct labor 489,000 488,000 Units completed 15,700 8,200 Direct labor hours 5,400 1,600 Number of setups 380 170 Number of orders 6,600 11,900 Machine hours 25,000 18,200 Receiving hours 2,900 6,100 Machine hours Receiving hours 25,000 18,200 2,900 6,100 The company's normal activity is 7,000 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 284.46 X 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