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 $1,272,800 consisting of the following activity cost pools for the current month:

Activity Centers	Activity Costs	Cost Drivers	Activity Level
Assembly setups	$ 264,000	Setup hours	2,000
Materials handing	129,600	Number of moves	600
Assembly	720,000	Assembly hours	18,000
Maintenance	159,200	Maintenance hours	1,990
Total	$1,272,800

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
Units produced	3,000	3,000
Direct materials costs	$32,000	$32,000
Direct labor costs	$27,000	$27,000
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 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	$Answer	$Answer
Direct labor	Answer	Answer
Overhead	Answer	Answer
Total cost	$Answer	$Answer
Units	Answer	Answer
Unit cost	$Answer	$Answer

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	Z205
Total direct materials costs	$Answer	$Answer
Total direct labor costs	Answer	Answer
Overhead costs:
Assembly setup	Answer	Answer
Materials handling	Answer	Answer
Assembly	Answer	Answer
Maintenance	Answer	Answer
Total costs	$Answer	$Answer
Units produced	Answer	Answer
Unit cost	$Answer	$Answer