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 $455,840 Number of setups 560 Ordering costs 326,400 Number of orders 19,200 Machine costs 759,600 Machine hours 42,200 Receiving 401,700 Receiving hours 10,300 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $633,000 $800,000 Direct labor 476,000 453,000 Units completed 16,000 7,200 Direct labor hours 5,000 1,800 Number of setups 400 160 Number of orders 6,400 12,800 Machine hours 23,200 19,000 Receiving hours 2,900 7,400 The company's normal activity is 6,800 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?