Yogi Company makes baseball bats. For the year 2014, manufacturing overhead cost estimates total $1,420,000 for an annual production capacity of 45,000 bats. An estimate machine hours will be used. For 2014 Yogi Company has decided to evaluate the use of additional cost pools. After analyzing manufacturing overhead costs, it was determined that number of design changes, setups, an inspections are the primary manufacturing overhead cost drivers. The following information was gathered during the analysis: Yogi produces two types of bats, Model A and Model B. Overhead is currently allocated based on machine hours. The following information has been provided for the quarter: The current traditional cost method allocates overhead based on machine hours. Calculate overhead cost per unit for each model of baseball bats assuming the traditional (unit-based) method using a plantwide rate. Round your answer to the nearest cent (i.e., 2 decimal places). Calculate overhead cost per unit for each model of baseball bats assuming the activity-based costing method. Round your answer to the nearest cent (i.e., 2 decimal places). Create a table showing a comparison of per unit costs for each bat model for each allocation method and indicate whether use of the plantwide rate resulted in product over-costing or under-costing