Just need help with part B please.

Exercise 9-37 Activity-Based versus Traditional Costing (LO 9-4, 5, 6) Maglie Company manufactures two video game consoles: handheld and home. The handheld consoles are smaller and less expensive than the home conscles. The company only recently began producing the home model. Since the introduction of the new product, profits have been steadily declining. Management believes that the accountng system is not accurately allocating costs to products, particularly because sales of the new product have been increasing Management has asked you to investigate the cost allocation problem. You find that manufacturing overhead is ourrently assigned to products based on their direct labor coets. For your investigation, you have data from last year. Manufacturing overhead was $1,344,000 based on production of 310,000 handheld consoles and 83,000 home consoles, Direct labor and direct materials costs wre as follows: Total Droct labor Materna $1,289,000 391,000 $1,680,000 485 Management has determined that overhead costs are caused by three cost drivers. These drivers and their costs for last year are as follows Cost Driver Number of production rns Quality tests performed Shipping arders processed Total overhead ndheld 35 13 90 Home $ 650,000 540,000 17 50 50 30 140 $1,344,00D a. How much overhead will be assigned to each product if these three cost drivers are used to allocate overhead? What is the total cost per unit produced for each product? (Round "Total cost per unit" to 2 decimal places.) Answer is complete but not entirely correct. l Cost Handhed 788,000 s Home 8.03 $556,000 19.78 b. How much overhead wil be assigned to each product if direct labor cost is used to allocate overhead? What is the total cost per unit produced for each product? (Do not round intermediate calculations. Round "Total cost per unit" to 2 decimal Answer is complete but not entirely correct. l Cost per ads572.220s 774.180s 5.33 22.41 8 Handhod Home