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 $636,400 consisting of the following activity cost pools for the current month: Activity Centers Activity Costs Cost Drivers Activity Level Assembly setups 3 132.000 Setup hours 2.000 Materials handling 64.800 Number of moves 600 Assembly 360.000 Assembly hours 18.000 Maintenance 79.600 Maintenance hours 1.990 Total 5636.400 Total direct labor hours used during the month were 14,800. Panasonic produces many different electronic products, including the following two products produced during the current month: Model X301 Model 205 Units produced 2000 2000 Direct materials costs $27,000 $21000 Direct labor costs $22000 $21000 Direct labor hours 700 700 Setup hours 60 120 Materials moves 30 60 Assembly hours 900 900 Maintenance hours 20 80 Required a. Calculate the total peraunit cost of each model using direct labor hours to assign manufacturing overhead to products. Round answers for unit cost to ma decimal places if applicable. Direct materials 5 5 Direct labor Overhead Total cost 5 5 Units Unitcost 0 0 b. Calculate the total perrunit cost of each model using activityabased costing to assign manufacturing overhead to products. Round answers for unit cost to two decimal places if applicable. Total direct materials costs 5 5 Total direct labor costs Overhead costs: Assembly setup Materials handling Assembly Maintenance Total costs I 5 Units produced Unit cost 3 $