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Plag quesion 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 $1,272,800 consisting of the following activity cost pools for the current month: Activity Centers Assembly setups264.000 Setup hours Materials handing Assembly Maintenance Total Activity Costs Cost Drivers 129,600 Number of moves 720,000 Assembly hours 159.200 Maintenance hours Activity Level 2.000 600 18,000 1.990 $1.272.800 Total direct labor hours used during the month were 14,800. Panasonic produces many different electronic products, including the following two products produced during the current month: Model X301 3,000 Direct materials costs$32.000 $27.000 700 60 30 900 20 Model Z20s 3,000 $32.000 $27.000 Units produced Direct labor costs Direct labor hours Setup hours Materials moves Assembly hours Maintenance hours 120 60 900 80 Required a. Calculate the total per-unit cost of each model using direct labor hours to assign manufacturing overhead to products. Round answers for unit cost to two decimal places, if applicable X301 Z205 Direct materials $ Direct labor Overheacd Total cost Units Unit cost b. Calculate the total per-unit cost of each model using activity-based costing to assign manufacturing overhead to products. Round answers for unit cost to two decimal places, if applicable X301 Z205 Total direct materials costs Total direct labor costs Overhead costs: Assembly setup Materials handling Assembly Maintenance Total costs Units produced Unit cost