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 $499,200 Number of setups 640 Ordering costs 319,200 Number of orders 16,800 Machine costs 879,900 Machine hours 41,900 Receiving 381,500 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 $563,000 $793,000 Direct labor $471,000 $481,000 Units completed 16,600 9,000 Direct labor hours 6,100 1,700 Number of setups 400 240 Number of orders 5,600 11,200 Machine hours 24,300 17,600 Receiving hours 3,000 7,900 The comnany's normal activity is 7.800 direct lahor 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