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 75,000 750,000 Prime costs $249,000 $2,490,000 Direct labor hours 99,700 997,000 Machine hours 50,500 505,000 Production runs 100 150 Inspection hours 2,000 3,000 Maintenance hours 2,250 9,000 Department Data Department Department 2 73,500 139.580 213,080 26,200 B57 420 883,620 Direct labor hours: Scientific calculator Business calculator Total Machine hours: Sdentific calculator Business calculator Total Overhead costs: Setup costs Inspection costs Power 24,000 393.600 417,600 26,500 111.400 137.900 $217,500 175,000 233,000 219.000 $844,500 $217,500 175,000 138,000 231.000 $761,500 Maintenance 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 $ 11.26 X 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 2.02 per machine hour Department 2 1.021 x 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 N unit to the nearest cent if rounding is required. Departmental rates: Department 1 per direct labor hour per machine hour Department 2 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 per unit Business