3. Hercules is a job shop that utilizes a Yttrium Aluminum Garnet laser to cut stainless and carbon steel thin-sheets. Laser cutting is cost effective for quantities where the shape geometry of the component is too complicated and expensive for special tooling that would blank the part. Hercules is grouped into two machine centers for this type of work. Some of the future facts about Hercules' annual budget follow. Cost Center YAG laser cutting Surface Worked Hours Overhead, Direct labor, $ $ 5,200 $178,000 $104,000 1,750 65,000 32,000 finishing The overhead is exclusive of the depreciation of a new laser power unit, which is an unassigned capital cost of $100,000 and requires depreciation by straight line for 5 years to a nil value. Find the productive hour cost rate for the two cost centers. A firm is seeking a quote from Hercules for a quantity of 481 units. Using the customer's specifications, drawings, and request for quotation, Hercules determines the unit cost of the material as $2.50, and the standards for the cost center work are 2.500 hr/100 units and 1.000 hr/100 units for cutting and finishing. Find the lot and unit cost that Hercules will quote to the customer.