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 $419,640 Number of setups 520 Ordering costs 338,000 Number of orders 16,900 Machine costs 950,400 Machine hours 43,200 Receiving 446,900 Receiving hours 10,900 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $581,000 $767,000 Direct labor $481,000 $477,000 Units completed 16,700 8,100 Direct labor hours 5,700 2,500 Number of setups 370 150 Number of orders 5,600 11,300 Machine hours 24,600 18,600 Receiving hours 3,500 7,400 The company's normal activity is 8,200 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 153 Model B 235 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