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 Units produced per year Prime costs Scientific 76,000 Business Direct labor hours Machine hours Production runs Inspection hours Maintenance hours $266,000 100,100 760,000 $2,660,000 1,001,000 51,100 511,000 100 150 2,000 3,000 2,250 9,000 Department Data Department 1 Department 2 Direct labor hours: Scientific calculator 74,700 25,400 Business calculator 120,120 880,880 Total 194,820 906,280 Machine hours: Scientific calculator 23,900 27,200 Business calculator 358.500 152.500 Total 382,400 179,700 Overhead costs: Setup costs $224,000 $224,000 Inspection costs 165,000 165,000 Power 244,000 149,000 Maintenance Total 207.000 $840,000 254,250 $792,250 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 Overhead cost per unit: per direct labor hour Scientific Business per unit 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 Business per unit 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. Scientific Business Overhead Cost per unit per unit