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 78,000 780,000

Prime costs $245,000 $2,450,000

Direct labor hours 100,800 1,008,000

Machine hours 51,900 519,000

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 76,700 24,100 Business calculator 131,040 876,960 Total 207,740 901,060 Machine hours: Scientific calculator 24,200 27,700 Business calculator 367,840 151,160 Total 392,040 178,860 Overhead costs: Setup costs $213,500 $213,500 Inspection costs 190,000 190,000 Power 256,000 140,000 Maintenance 215,000 235,000 Total $874,500 $778,500

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 $fill in the blank 1 1.49 per direct labor hour Overhead cost per unit: Scientific $fill in the blank 2 1.93 per unit Business $fill in the blank 3 1.93 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 $fill in the blank 4 2.23 per machine hour Department 2 $fill in the blank 5 4.35 per direct labor hour Overhead cost per unit: Scientific $fill in the blank 6 2.04 per unit Business $fill in the blank 7 5.94 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 $fill in the blank 8 4.21 per direct labor hour Department 2 $fill in the blank 9 4.35 per machine hour Overhead cost per unit: Scientific $fill in the blank 10 5.68 per unit Business $fill in the blank 11 1.55 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 $fill in the blank 12 5.75 per unit Business $fill in the blank 13 1.13 per unit