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 of the 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 Z205
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	45

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