Traditional Product Costing Versus Activity Based Assume that Panasonic Company has determined its estimated total manufacturing overhead cost for one of its plants to be $240.00d, consisting of the following activity cost pools for the current month ty Centers Activity Costs Cost Drivers Activity Level Assembly setups Materials handing Assembly 63,000 Setup hours 3,000 Number of moves 20,000 Assembly hours 12.000 1,200 Maintenance Total 4-22 Maintenance hours $240,000 Total direct labor hours used during the month were 8,000 Panason ic produces many different electronic products, Including the following two products produced during the current monh Model X301 Medel z2os 1,000 $33.000 30,500 $30.500 Units produced Direct materials costs $33,000 Direct labor costs Direct labor hours Setup hours Materials moves Assembly hours Maintenance hours 1,000 a Calculate the total per-unit cost of each model using direct labor hours to assign manufacturing overhead to products. Round rate to two decimal places Overhead rate per direct labor hour 30 Use rounded overhead rate calculated above for calculations below. Round cost answers to the nearest whole number, when needed. Round cost per unit to twe decimal places, if needed. 1 220s Direct materia's s Direct labor Overhead cost Total cost Per unit cost