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 Production runs Inspection hours Maintenance hours 77,000 $257,000 102,100 44,900 100 2,000 2,250 770,000 $2,570,000 1,021,000 449,000 150 3,000 9,000 Department Data Department 1 Department 2 Direct labor hours: 25,200 878,060 903,260 Scientific calculator 76,900 142,940 219,840 Business calculator Total Machine hours: 22,900 366,400 389,300 Scientific calculator 22,000 82,600 104,600 Business calculator Total ead