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 $484,220 Number of setups 620 Ordering costs 367,500 Number of orders 17,500 Machine costs 935,000 Machine hours 42,500 Receiving 324,000 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 $599,000 $823,000 Direct labor 489,000 480,000 Units completed 16,100 8,600 Direct labor hours 5,400 2,100 Number of setups 410 210 Number of orders 5,000 12,500 Machine hours 23,700 18,800 Receiving hours 2,700 6,300 The company's normal activity is 7,500 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 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