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 $530,640 Number of setups 660 Ordering costs 395,600 Number of orders Machine costs 17,200 40,800 897,600 Machine hours Receiving 323,700 Receiving hours 8,300 Deoro produces two models of dishwashers with the following expected prime costs and activity demands: Model A Model B Direct materials $599,000 $772,000 451,000 478,000 Direct labor Units completed Direct labor hours 15,600 7,600 6,900 1,600 Number of setups 430 230 Number of orders 5,100 12,100 Machine hours 23,200 17,600 Receiving hours 2,300 6,000 The company's normal activity is 8,500 direct labor hours. TY 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