PLEASE EXPLAIN STEP BY STEP ALL NUMBERS OBTAINED. THE ANSWER TO THE FIRST QUESTIONS ARE CORRECT, BUT i DON'T KNOW HOW TO OBTAIN THE REST

Product-Costing Accuracy, Plantwide and Departmental Rates, ABC

Escuha Company produces two type of calculators: scientific and business. Both products pass through two producing departments. The business calculator is by far the most popular. The following data have been gathered for these two products:

	Product-Related Data
	Scientific	Business
Units produced per year	75,000	750,000
Prime costs	$237,000	$2,370,000
Direct labor hours	102,600	1,026,000
Machine hours	44,400	444,000
Production runs	100	150
Inspection hours	2,000	3,000
Maintenance hours	2,250	9,000

	Department Data
	Department 1	Department 2
Direct labor hours:
Scientific calculator	77,100	25,500
Business calculator	123,120	902,880
Total	200,220	928,380
Machine hours:
Scientific calculator	22,200	22,200
Business calculator	350,760	93,240
Total	372,960	115,440
Overhead costs:
Setup costs	$213,500	$213,500
Inspection costs	200,000	200,000
Power	268,000	144,000
Maintenance	191,000	259,000
Total	$872,500	$816,500

Required:

1. Compute the overhead cost per unit for each product using a plantwide, unit-based rate using direct labor hours. Round your calculations and answers to the nearest cent.

Plantwide rate	1.50 THIS IS OK
Overhead cost per unit:
Scientific	2.052 THIS IS OK
Business	2.052 THIS IS OK

2. Compute the overhead cost per unit for each product using departmental rates. In calculating departmental rates, use machine hours for Department 1 and direct labor hours for Department 2. Round departmental rates and the overhead cost per unit to the nearest cent if rounding is required.

Departmental rates:
Department 1	2.34 THIS IS OK
Department 2	0.89THIS IS OK
Overhead cost per unit:
Scientific	$fill in the blank 6 per unit
Business	$fill in the blank 7 per unit

Repeat using direct labor hours for Department 1 and machine hours for Department 2. Round departmental rates and the overhead cost per unit to the nearest cent if rounding is required.

Departmental rates:
Department 1	$fill in the blank 8 per direct labor hour
Department 2	$fill in the blank 9 per machine hour
Overhead cost per unit:
Scientific	$fill in the blank 10 per unit
Business	$fill in the blank 11 per unit

3. Compute the overhead cost per unit for each product using activity-based costing. Round your calculations and answers to the nearest cent.

	Overhead Cost
Scientific	$fill in the blank 12 per unit
Business	$fill in the blank 13 per unit