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 $512,820 Number of setups 630 Ordering costs 307,800 Number of orders 17,100 Machine costs 989,000 Machine hours 43,000 Receiving 403,200 Receiving hours 9,600 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $565,000 $826,000 Direct labor 485,000 468,000 Units completed 15,900 8,200 Direct labor hours 6,200 2,300 Number of setups 420 210 Number of orders 5,800 11,300 Machine hours 24,200 18,800 Receiving hours 2,900 6,700 The company's normal activity is 8,500 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 $fill in the blank 1 Model B $fill in the blank 2 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A $fill in the blank 3 Model B $fill in the blank 4 3. Which method produces the more accurate cost assignment? Four activity drivers