Product-Costing Accuracy, Plantwide and Departmental Rates, ABC 3,000 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 $249,000 $2,490,000 Direct labor hours 99,700 997,000 Machine hours 50,500 505,000 Production runs 100 150 Inspection hours 2,000 Maintenance hours 2,250 9,000 Department Data Department 1 Department 2 Direct labor hours: Scientific calculator 73,500 26,200 Business calculator 139.580 857.420 Total 213,080 883,620 Machine hours: Scientific calculator 24,000 26,500 Business calculator 393.600 11.400 Total 417,600 137.900 Overhead costs: Setup costs $217,500 $217,500 Inspection costs 175,000 175,000 Power 233,000 138,000 Maintenance 219.000 231.000 Total $844,500 $761,500 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. and per direct labor hour Plantwide rate s Overhead cost per unit: Scientific per unit Business per unit 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 Department 2 per machine hour per direct labor hour Overhead cost per unit: Scientific per unit Business per unit Repeat using direct labof 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 per direct labor hour Department 2 per machine hour Overhead cost per unit: Scientific per unit Business 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 Scientific Business Overhead Cost per unit per unit