Multiple Versus Single Overhead Rates, Activity Drivers Deoro Company has identified the following overhead activities, costs, and activity drivers for the coming year: Expected Cost Activity Driver Activity Capacity Activity Setting up equipment $525,200 Number of setups 650 Ordering costs 378,400 Number of orders 17,200 Machine costs 702,100 Machine hours 41,300 Receiving 351,000 Receiving hours 9,000 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $582,000 $786,000 Direct labor 456,000 466,000 Units completed 16,400 8,100 Direct labor hours 6,400 1,900 Number of setups 400 250 Number of orders 5,200 12,000 Machine hours 23,700 17,600 Receiving hours 2,600 6,400 The company's normal activity is 8,300 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 Direct materials $582,000 $786,000 Direct labor 456,000 466,000 Units completed 16,400 8,100 Direct labor hours 6,400 1,900 Number of setups 400 250