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Escuha Company produces two types of calculators: scientific and business. Both products move through two producing departments. The business calculator is by far the most popular. The following data has been gathered for the two products: Product Related Data Scientific Business 75,000 750,000 $250,000 $2,500,000 100,000 1,000,000 50,000 500,000 100 150 2,000 3,000 2,250 9,000 Units produced per year Prime Costs Direct labor hours Machine hours Production runs Inspection hours Maintenance hours Department Data Department 1 Department 2 Total 75,000 112,500 187,500 25,000 887,500 912,500 25,000 100,000 Total 25,000 400,000 425,000 $225,000 $175,000 250,000 200,000 $225,000 $175,000 150,000 200,000 Direct Labor Hours: Scientific calculator Business calculator Machine hours: Scientific calculator Business calculator Overhead Costs: Setup costs Inspection Costs Power Maintenance 1. 2. 125,000 Total 850,000 750,000 Compute the overhead cost per unit for each product using a plant wide, unit-base rate suing direct labor hours. Round to nearest cent Plant wide rate per direct labor hour $ Overhead cost per unit: Scientific $ Business $ 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. Repeat using direct labor hour for Depart 1 and machine hours for part 2. Round to two decimal places. Departmental rates: Department 1 (per machine hour) $ Department 2 (per direct labor hour) $ Overhead Cost per unit: Scientific $ Business $ Departmental rates: Department 1 (per direct labor hour) $ Department 2 (per machine hour) $ Overhead Cost per unit: Scientific $ Business $ 3. Compute the overhead cost per unit for each product using activity-based costing. Round calculations and answers to two decimal places. Overhead Cost: Scientific $ Business $