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 $433,400 Number of setups 550 Ordering costs 347,700 Number of orders 18,300 Machine costs 710,600 Machine hours 41,800 Receiving 372,400 Receiving hours 9,800 Dearo produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $620,000 $941,000 Direct labor 488,000 472,000 Units completed 15,300 8,000 Direct labor hours 5,000 1,600 Number of setups 360 190 Number of orders 6,900 11,400 Machine hours 24,800 17,000 Receiving hours 2.700 7,100 The company's normal activity is 7,400 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?