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 $484,950 Number of setups 610 Ordering costs 342,000 Number of orders 19,000 Machine costs 803,700 Machine hours 42,300 Receiving 373,100 Receiving hours 9,100 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $634,000 $834,000 Direct labor 464,000 475,000 Units completed 15,100 7,500 Direct labor hours 6,900 2,500 Number of setups 380 230 Number of orders 6,200 12,800 Machine hours 24,200 18,100 Receiving hours 2,800 6,300 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 $ 213.16 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?