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 $424,440 Number of setups 540 Ordering costs 374,000 Number of orders 17,000 Machine costs 745,200 Machine hours 41,400 Receiving 391,400 Receiving hours 10,300 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $615,000 $816,000 Direct labor $453,000 $462,000 Units completed 16,100 7,800 Direct labor hours 5,100 2,500 Number of setups 380 160 Number of orders 5,700 11,300 Machine hours 24,000 17,400 Receiving hours 3,000 7,300 The company's normal activity is 7,600 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 $fill in the blank 1 130.95 Model B $fill in the blank 2 229.23 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A $fill in the blank 3 99.8 Model B $fill in the blank 4 247.4 3. Which method produces the more accurate cost assignment?