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: Units produced per year Prime costs Direct labor hours Machine hours Production runs Inspection hours Maintenance hours Product-Related Data Scientific Business 78,000 780,000 $241,000 $2,410,000 98,800 988,000 53,400 534,000 100 150 2,000 3,000 2,250 9,000 Department Data Department 1 Department 2 Direct labor hours: Scientific calculator 76,200 22,600 Business calculator 138,320 849,680 Total 214,520 872,280 Machine hours: Scientific calculator 27,000 26,400 Business calculator 415,800 118,200 Total 442,800 144,600 Overhead costs: Setup costs $214,000 $214,000