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 $318,200 consisting of the following activity cost pools for the current month: Fin Finish a Activity Centers Assembly setups Materials handing Assembly Maintenance Total Activity Level 2,000 600 18,000 1,990 Activity Costs Cost Drivers $66,000 Setup hours 32,400 Number of moves 180,000 Assembly hours 39,800 Maintenance hours $318,200 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 Z205 1,500 Direct materials costs$22,000 $22,000 $17,000 $17,000 700 120 60 900 80 Units produced 1,500 Direct labor costs Direct labor hours Setup hours Materials moves Assembly hours Maintenance hours 700 60 30 900 20 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 Z205 Direct materials 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 $318,200 consisting of the following activity cost pools for the current month: Fin Finish a Activity Centers Assembly setups Materials handing Assembly Maintenance Total Activity Level 2,000 600 18,000 1,990 Activity Costs Cost Drivers $66,000 Setup hours 32,400 Number of moves 180,000 Assembly hours 39,800 Maintenance hours $318,200 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 Z205 1,500 Direct materials costs$22,000 $22,000 $17,000 $17,000 700 120 60 900 80 Units produced 1,500 Direct labor costs Direct labor hours Setup hours Materials moves Assembly hours Maintenance hours 700 60 30 900 20 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 Z205 Direct materials