Q4. Gaffel Company produces two types of calculators: scientific and business. Both products pass through two producing departments. The business calculator is by far the more popular. The following budgeted data have been gathered for these two products: Scientific Business Units Produced per year. 30,000. ..300,000 Prime Costs... $100,000 $1,000,000 Direct Labor Hours .40,000 .400,000 Machine Hours. 20,000 .200,000 Production Runs. 40. .60 Inspection Hours 800. .1,200 Maintenance Hours .900. 3,600 DL Hours Scientific Calculator Business Calculator Machine Hours Scientific Calculator Business Calculator Overhead Costs Setup Costs Inspection Costs... Power.. Maintenance Department 1 75,000 30,000 ..45,000 170,000 ..10,000 .160,000 $340,000 ..90,000 ..70,000 .100,000 ..80,000 Department 2 365,000 .10,000 355,000 50,000 .10,000 ..40,000 $320,000 90,000 .70,000 ..60,000 .100,000 All budgeted items have exactly occurred during the year. a. Compute the allocation rates to be used in each activity (10 pts). b. Compute the unit costs of scientific and business calculators using activity based costing (determine the best cost drivers for each activity). (15 pts)