Please help me answer a-d

P5-3A. 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 Centers Activity Costs Cost Drivers Activity Level Assembly setups . .. . .. $ 45,000 Setup hours . .. . 1,500 Materials handling 15,000 Number of moves. 300 Assembly . . . .. . . . 120,000 Assembly hours . . . 12,000 Maintenance. 24,000 Maintenance hours. . . 1,200 Total . . . .. $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:Units produced. . ... Model X301 Model Z205 Direct materials costs. . . 1,000 1,000 Direct labor costs . . . . $15,000 $15,000 Direct labor hours. . $12,500 $12,500 Setup hours . . . .. . . 500 500 Materials moves . 50 100 Assembly hours . . . 25 50 Maintenance hours. . ... 800 800 10 40 Required a. Calculate the total per-unit cost of each model using direct labor hours to assign manufacturing overhead to products. b. Calculate the total per-unit cost of each model using activity-based costing to assign manufactu ing overhead to products. c. Comment on the accuracy of the two methods for determining product costs. d. Discuss some of the strategic implications of your answers to the previous requirements