raditional Product Costing versus Activity-Based Costing Assume that Panasonic Company has determined its estimated total manufacturing overhead cost for one of its plants to be $1,909,200, consisting of the following activity cost pools for the current month:

Activity Centers	Activity Costs	Cost Drivers	Activity Level
Assembly setups	$ 396,000	Setup hours	2,000
Materials handling	194,400	Number of moves	600
Assembly	1,080,000	Assembly hours	18,000
Maintenance	238,800	Maintenance hours	1,990
Total	$1,909,200

Total direct labor hours used during the month were 14,800. Panasonic produces many different electronic products, including the following two products produced during the current month:

	Model X301	Model Z205
Units produced	4,000	4,000
Direct materials costs	$37,000	$37,000
Direct labor costs	$32,000	$32,000
Direct labor hours	700	700
Setup hours	60	120
Materials moves	30	60
Assembly hours	900	900
Maintenance hours	20	80

Required a. Calculate the total per-unit cost of each model using direct labor hours to assign manufacturing overhead to products. Round answers for unit cost to two decimal places, if applicable.

	X301	Z205
Direct materials
Direct labor
Overhead
Total cost
Units
Unit cost

b. Calculate the total per-unit cost of each model using activity-based costing to assign manufacturing overhead to products. Round answers for unit cost to two decimal places, if applicable.

	X301	Z205
Total direct materials costs
Total direct labor costs
Overhead costs:
Assembly setup
Materials handling
Assembly
Maintenance
Total costs
Units produced
Unit cost