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 $470,960 Number of setups 580 Ordering costs 312,800 Number of orders 18,400 Machine costs 921,800 Machine hours 41,900 Receiving 318,500 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 $571,000 $754,000 Direct labor $471,000 $471,000 Units completed 15,500 8,200 Direct labor hours 6,100 1,600 Number of setups 420 160 Number of orders 5,700 12,700 Machine hours 24,800 17,100 Receiving hours 3,000 6,100 The company's normal activity is 7.700 direct labor hours. Number of orders 5,700 12,700 Machine hours 24,800 17,100 Receiving hours 3,000 6,100 The company's normal activity is 7,700 direct labor hours. Required: 1. Determine the unit cost for each model using direct labor hours to apply overhead. Round intermediat calculations and final answers to nearest cent. Unit Cost Model A 170.68 X Model B 200.68 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A 137.45 Model B 263.48 3. Which method produces the more accurate cost assignment? Four activity drivers