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 popular. The following data have been gathered for these two products: Product-Related Data Scientific Business Units produced per year Prime costs Direct labor hours Machine hours 78,000 780,000 $255,000 $2,550,000 102,100 1,021,000 51,300 513,000 Production runs 100 150 Inspection hours 2,000 3,000 Maintenance hours 2,250 9,000 Direct labor hours: Department Data Department 1 Department 2 Scientific calculator 76,300 25,800 Business calculator 142,940 878,060 Total 219,240 903,860 Machine hours: Scientific calculator 24,100 27,200 Business calculator 375,960 137,040 Total 400,060 164,240 Overhead costs: Setup costs $221,000 $221,000 Inspection costs 180,000 180,000 Power 232,000 136,000 Maintenance 191,000 247,750 Total $824,000 $784,750 Required: 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. Plantwide rate per direct labor hour 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 Overhead cost per unit: Scientific Business per machine hour per direct labor hour per unit per unit Repeat using direct labor 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 Department 2 Overhead cost per unit: Scientific Business per direct labor hour per machine hour per unit 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. Overhead Cost Scientific Business per unit per unit