Product-Related Data Scientific Business Units produced per year Prime costs 73,000 $266,000 97,800 48,600 730,000 $2,660,000 978,000 486,000 Direct labor hours Machine hours Production runs 100 150 Inspection hours Maintenance hours 2,000 3,000 2,250 9,000 Department Data Department 1 Department 2 Direct labor hours: 73,200 117.360 190,560 24,600 860,640 885,240 Scientific calculator Business calculator Total Machine hours: Scientific calculator Business calculator Total 23,800 361,760 24,800 124,240 149,040 385,560 Overhead costs: Setup costs Inspection costs Power $228,000 185,000 231,000 209,000 $853,000 $228,000 185,000 146,000 252,250 $811,250 Maintenance Total Required: Departmental rates: Department 1 2.21 per machine hour Department 2 0.91 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 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. Overhead Cost Scientific per unit Business per unit