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 populac. The following data have been gathered for these two products: Product Related Data: Scientific Units produced per year Prime costs Direct labor hours Machine hours Production runs Inspection hours Maintenance hours Direct labor hours Scientific calculator Business calculator Business 74,000 740,000 $242,000 $2,420,000 97,300 973,000 50,400 504,000 100 150 2,000 3.000 2,250 9.000 Department Data Department 1 Department 2 72.200 25.100 126490 $46,5:0 198.690 871.610 Total Machine hours Scientific calculator 24.400 26.000 Business calculator 203.320 118.480 Total 409,920 144,480 Overhead costs Setup costs Inspection costs $213,000 180,000 $213,000 100.000 Check My Work more Check My Work using Previous