PA4-4 Selecting Cost Drivers, Assigning Costs Using Activity Rates [LO 4-1, 4-3, 4-4, 4-6 Keller Company makes two models of battery-operated boats, the Sandy Beach and the Rocky River. Basic production information follows: Sandy Rocky River Beach S 26.30 17.80 105.00 $20.00 Direct materials cost per unit Direct labor cost per unit Sales price per unit Expected production per month 15.10 83.30 1,240 units 960 units Keller has monthly overhead of $11,239, which is divided into the following cost pools: Setup costs Qual ty control $ 2,600 5,429 Total $ 11,239 The company has also compiled the following information about the chosen cost drivers: Sand Beach Rocky River Number of setups Number of inspections Number of machine hours 19 100 1,500 21 345 1,500 Total 40 445 3,000 Required: 1. Suppose Keller uses a traditional costing system with machine hours as the cost driver Determine the amount of overhead assigned to each product line. (Do not round intermediate calculations and round your final answers to the nearest whole dollar amount.) Sandy Beach Model Rocky River Model Total Overhead Cost 2. Calculate the production cost per unit for each of Keller's products under a traditional costing system. (Round your intermediate calculations and final answers to 2 decimal places.) Sandy Beach Rocky River Unit Cos