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 ofthe following activity cost pools for the current month: Activity Centers Activity Costs Cost Drivers Activity Level Assembly setups $ 124,000 Setup hours 4,000 Materials handling 57,000 Number of moves 600 Assembly 225,000 Assembly hours 12,500 Maintenance 30,000 Maintenance hours 1,200 Total $436,000 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: Model X301 Model 2205 Units produced 2,000 2,000 Direct materials costs $18,550 $18,550 Direct labor costs $5,000 $5,000 Direct labor hours 200 200 Setup hours 30 60 Materials moves 75 150 Assembly hours 500 750 Maintenance hours 25 4S 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 2205 Direct materials 35 35 Direct labor Overhead Total cost $ 35 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 2205 Total direct materials costs $ $ Total direct labor costs Overhead costs: Assembly setup Materials handling Assembly Maintenance Total costs $ 33 Units produced Unit cost $ $