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 $$498,980$ Number of setups $610$

Ordering costs $398,200$ Number of orders $18,100$

Machine costs $761,400$ Machine hours $42,300$

Receiving $387,200$ Receiving hours $8,800$

Deoro produces two models of dishwashers with the following expected prime costs and activity demands:

Model A Model B

Direct materials $$646,000$ $$756,000$

Direct labor $$488,000$ $$485,000$

Units completed $16,2007,400$

Direct labor hours $6,8002,300$

Number of setups $440170$

Number of orders $6,90011,200$

Machine hours $24,20018,100$

Receiving hours $2,7006,100$

The company's normal activity is $9,100$ 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.