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 73,000 730,000 Prime costs $234,000 $2,340,000 Direct labor hours 104,000 1,040,000 Machine hours 48,700 487,000 Production runs 100 150 Inspection hours 2,000 3,000 Maintenance hours 2,250 9,000 Department Data Department 1 Department 2 Direct labor hours: Scientific calculator 77,500 26,500 894,400 145.600 223,100 920,900 Business calculator Total Machine hours: Scientific calculator 26,000 22,700 376,820 Business calculator 110,180 136,180 Total 399,520 Overhead costs: Setup costs $232,000 $232,000 Inspection costs Power 150,000 255,000 150,000 143,000 261,000 $786,000 Maintenance 189,000 $826,000 Total 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 per machine hour Department 2 per direct labor hour Overhead cost per unit: Scientific per unit Business 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 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. Overhead Cost Scientific per unit Business per unit