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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 78,000 780,000 Prime costs $249,000 $2,490,000 Direct labor hours 102,500 1,025,000 Machine hours 48,700 487,000 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 77,700 24,800 Business calculator 143,500 881,500 Total 221,200 906,300 Machine hours: Scientific calculator 22,300 26,400 Business calculator 361, 260 125,740 Total 383,560 152,140 Overhead costs: Setup costs Inspection costs Power Maintenance Total Required: $213,000 170,000 251,000 187,000 $821,000 $213,000 170,000 148,000 251,750 $782.750 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 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