Please answer this question as it is laid out and explain how you solved it. Thank you!!

Traditional Product Costing Versus Activity-Based Costing Assume that Panasonic Company has determined its estimated total manufacturing overhead cost for one of its plants to be $204,000, consisting of the following activity cost pools for the current month: Activity Level 1,500 300 2,000 1,200 Activity Centers Activity Costs Cost Drivers Assembly setups $45,000 Setup hours Materials handling Assembly Maintenance Total 15,000 Number of moves 20,000 Assembly hours 24000 Maintenance houns $204,000 Total direct labor hours used during the month were 8,000. Panasonic produces many different electronic products, including the following two products produced during the current month: Model X301 Model 2205 1,000 Direct materials costs$15,000 $15,000 $12,500 $12,500 500 100 50 800 Units produced 1,000 Direct labor costs Direct labor hours Setup hours Materials moves Assembly hours Maintenance hours 500 50 25 800 10 40 a. Calculate the total per-unit cost of each model using direct labor hours to assign manufacturing overhead to products. Round rate to two decimal places