WallaWalla Surfboard produces two surfboards. One is a recreational model made from polyurethane foam covered with fiberglass cloth and epoxy resin. The other is a high performance competition board that uses carbon fiber instead of fiberglass. The carbon fiber boards are custom-made and require more hand finishing and setup time. Most of the company's sales come from the recreational model, but recently sales of the competition boards have been increasing. The following information is related to the products for the most recent year: Recreational Competition 1.410 188 $564.00 $1,128.00 168.00 235.00 110.00 282,00 155 392 433 909 $131 $219 Sales and production (number of surfboards) Sales price per board Unit costs: Direct materials Direct labor Overhead Total unit cost Gross profit Overhead costs: Building depreciation Equipment depreciation Materials ordering Quality control Maintenance and security Setup and drafting Supervision Total overhead Overhead rate based on direct labor dollars: Total overhead Total labor ($110.00 * 1.410) + (5282.00 x 188) $47.000 56,400 23,500 61,570 35,250 35,720 56,400 $315,840 $315,840 $208,116 Overhead rate * $1.52 per direct labor dollar (5315,840 - $208,116) Overhead rate $1.52 per direct labor dollar. ($315,840 - $208,116) Vikki Mason, the president of WallWalla, is concerned that the traditional cost system used by Walla Walla may not be providing accurate cost information and that the sales price of the competition surfboard might not be enough to cover its true cost. (c) Assume that WallaWalla retains a consultant to create an activity-based costing system, and the consultant develops the following data: Driver Activity Recreational Boards Competition Boards Cost Pool Amount Driver $47.000 7,520 1,880 56,400 3,995 705 23,500 94 282 Building Equipment Materials ordering Quality control Maintenance and security Setup and drafting Supervision 61,570 Square footage Machine hours Number of orders Number of inspections Square footage Number of setups Direct labor cost 94 376 35,250 7.520 1,880 35,720 47 188 56,400 $169 200 $56,400 $315,840 Determine the overhead allocation to each line of surfboards using an activity based costing approach, and compute the total unit costs for each model surfboard. (Round allocation rate and final answer to 2 decimal places, eg. 15.25.) Recreational Competition Overhead allocation per surfboard $ Total unit costs per surfboard $ $