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 $261,000 $2,610,000

Direct labor hours 100,700 1,007,000

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 1 Department 2 Direct labor hours: Scientific calculator 73,300 27,400 Business calculator 120,840 886,160 Total 194,140 913,560 Machine hours: Scientific calculator 27,100 23,400 Business calculator 444,440 60,560 Total 471,540 83,960 Overhead costs: Setup costs $225,500 $225,500 Inspection costs 185,000 185,000 Power 265,000 155,000 Maintenance 188,000 239,500 Total $863,500 $805,000 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 per direct labor hour Overhead cost per unit: Scientific $fill in the blank 2 per unit Business $fill in the blank 3 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 per machine hour Department 2 $fill in the blank 5 per direct labor hour Overhead cost per unit: Scientific $fill in the blank 6 per unit Business $fill in the blank 7 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 per direct labor hour Department 2 $fill in the blank 9 per machine hour Overhead cost per unit: Scientific $fill in the blank 10 per unit Business $fill in the blank 11 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 per unit Business $fill in the blank 13 per unit