Escuha Company produces two type of calculators: scientific and business. Both products pass through two producing departments. The business calculator is by far the most popular. The following data have been gathered for these two products: Units produced per year Prime costs Direct labor hours Machine hours Production runs Inspection hours Maintenance hours Product-Related Data Scientific 73,000 Business 730,000 $240,000 $2,400,000 95,100 951,000 47,700 477,000 100 150 2,000 3,000 2,250 9,000 Department Data Department 1 Department 2 Direct labor hours: Scientific calculator 72,300 22,800 Business calculator 133,140 817.860 Total 205,440 840,660 Machine hours: Scientific calculator 23,500 24,200 Business calculator 394,800 82,200 Total 418,300 106,400 Overhead costs: Setup costs $217,500 $217,500 Inspection costs 185,000 185,000 Power 241,000 157,000 Maintenance Total 216,000 $859,500 222,750 $782,250 Required: 1. Compute the overhead cost per unit for each product using a plantwide, unit-based rate using direct labor hours. Round your calculations and answers to the nearest cent. Plantwide rate Overhead cost per unit: Scientific Business 1.57 per direct labor hour 33 2.04 2.04 per unit per unit Inspection costs 185,000 185,000 Power 241,000 157,000 Maintenance 216,000 222,750 $859,500 $782,250 Total Required: 1. Compute the overhead cost per unit for each product using a plantwide, unit-based rate using direct labor hours. Round your calculations and answers to the nearest cent. Plantwide rate 1.57 per direct labor hour Overhead cost per unit: Scientific Business 2.04 per unit 2.04 per unit 2. Compute the overhead cost per unit for each product using departmental rates. In calculating departmental rates, use machine hours for Department 1 and direct labor hours for Department 2. Round departmental rates and the overhead cost per unit to the nearest cent if rounding is required. Departmental rates: Department 1 2.05 per machine hour Department 2 0.93 per direct labor hour Overhead cost per unit: Scientific 0.94 per unit Business per unit Repeat using direct labor hours for Department 1 and machine hours for Department 2. Round departmental rates and the overhead cost per unit to the nearest cent if rounding is required. Departmental rates: Department 1 4.19 per direct labor hour Department 2 7.36 per machine hour Overhead cost per unit: Scientific Business per unit 1.61 per unit 3. Compute the overhead cost per unit for each product using activity-based costing. Round your calculations and answers to the nearest cent. Scientific Business Overhead Cost per unit per unit