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 $478,850 Number of setups 610 Ordering costs 343,800 Number of orders 19,100 Machine costs 840,000 Machine hours 42,000 Receiving 349,600 Receiving hours 9,200 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $582,000 $822,000 Direct labor $463,000 $471,000 Units completed 15,100 8,000 Direct labor hours 6,800 2,500 Number of setups 410 200 Number of orders 6,200 12,900 Machine hours 23,200 18,800 Receiving hours 2,000 7,200 The company's normal activity is 9,300 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 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?