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 72,000 720,000 Prime costs $230,000 $2,300,000 Direct labor hours 103,900 1,039,000 Machine hours 53,100 531,000 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 76,100 27,800 Business calculator 103,900 935,100 Total 180,000 962,900 Machine hours: Scientific calculator 27,500 25,600 Business calculator 445.500 85,500 Total 473,000 111,100 Overhead costs: Setup costs $232,000 $232,000 Inspection costs 200,000 200,000 Power 236,000 152,000 Maintenance 193,000 234.500 Total $861,000 $818,500 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 per direct labor hour Overhead cost per unit: Scientific 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 per machine hour Department 2 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 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 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 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 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 Business per unit