Traditional 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 $$436,000$ consisting of the following activity cost pools for the current month:

Total direct labor hours used during the month were $16,000.$ Panasonic produces many different electronic products, including the following two products produced during the current month:

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.

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.