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 $414,440 Number of setups 520 Ordering costs 418,600 Number of orders 18,200 Machine costs 738,000 Machine hours 41,000 Receiving 422,400 Receiving hours 9,600 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $604,000 $753,000 Direct labor 492,000 467,000 Units completed 15,300 7,700 Direct labor hours 6,000 1,600 Number of setups 350 170 Number of orders 5,800 12,400 Machine hours 23,700 17,300 Receiving hours 3,000 6,600 The company's normal activity is 7,600 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 $fill in the blank 1 Model B $fill in the blank 2 2. Determine the unit cost for each model using the four activity drivers. Round your answers to nearest cent. Unit Cost Model A $fill in the blank 3 Model B $fill in the blank 4 3. Which method produces the more accurate cost assignment? Direct labor hours