Multiple Versus Single Overhead Rates, Activity Drivers Deoro Company has identified the following overhead activities, costs, and activity drivers for the coming year: Activity Expected Cost Activity Driver Activity Capacity Setting up equipment $417,640 Number of setups 530 Ordering costs 386,400 Number of orders 18,400 Machine costs 822,000 Machine hours 41,100 Receiving 479,600 Receiving hours 10,900 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $620,000 $763,000 Direct labor $487,000 $463,000 Units completed 16,400 8,700 Direct labor hours 5,200 2,200 Number of setups 360 170 Number of orders 6,200 12,200 Machine hours 24,000 17,100 Receiving hours 3,900 7,000 The company's normal activity is 7,400 direct labor hours. Required: 1. Determine the unit cost for each model using direct labor hours to apply overhead. Round intermediate calculations and final answers to nearest cent. Unit Cost Model A Model B 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A Model B $ 3. Which method produces the more accurate cost assignment