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 $489,000 Number of setups 600 Ordering costs 336,000 Number of orders 16,800 Machine costs 926,200 Machine hours 42,100 Receiving 434,600 Receiving hours 10,600 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $605,000 $829,000 Direct labor 482,000 456,000 Units completed 15,600 8,700 Direct labor hours 5,800 2,300 Number of setups 370 230 Number of orders 5,600 11,200 Machine hours 23,900 18,200 Receiving hours 3,300 7,300 The company's normal activity is 8,100 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