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 $532,440 Number of setups 680 Ordering costs 324,000 Number of orders 18,000 Machine costs 975,200 Machine hours 42,400 Receiving 364,000 Receiving hours 10,400 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $615,000 $840,000 Direct labor $499,000 $461,000 Units completed 15,500 7,300 Direct labor hours 6,600 1,600 Number of setups 440 240 Number of orders 6,800 11,200 Machine hours 24,300 18,100 Receiving hours 2,900 7,500 The company's normal activity is 8,200 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