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 $418,700 Number of setups 530 Ordering costs 347,400 Number of orders 19,300 Machine costs 761,400 Machine hours 42,300 Receiving 450,000 Receiving hours 10,000 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $560,000 $782,000 Direct labor 459,000 463,000 Units completed 15,200 8,500 Direct labor hours 5,600 1,600 Number of setups 350 180 Number of orders 6,800 12,500 Machine hours 23,600 18,700 Receiving hours 2,700 7,300 The company's normal activity is 7,200 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?