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 $204,000, consisting of the following activity cost pools for the current month: 45,000 Setup hours 15,000 Number of moves 120,000 Assembly hours 24.000 Maintenance hours 204,000 Materials handling Assembly 12,000 Total direct labor hours used during the month were 8,000. Panasonic produces many d different electronic products, including the following two products during the current month: Model X301 Model Z205 1,000 Direct materials costs $15,000 $15,000 $12,500 $12.500 1,000 Direct labor costs Direct labor hours Assembly hours a. Calculate the total per-unit cost of each model using direct labor hours to assign manufacturing Round rate to two decimal places x301 2205