3. Holbrook, Inc., has identified the following overhead costs and cost drivers for next year: Overhead Item Expected Cost Cost Driver Expected Quantity Setup costs $960 000 Number of setups 4 800 Ordering costs 160 000 Number of orders 20 000 Maintenance 640 000 Machine hours 64 000 Power 80 000 Kilowatt hours 200 000 The following are two of the jobs completed during the year: Job 701 Job 702 Prime costs $25 000 $18 000 Units completed 650 500 Direct labour hours 180 220 Number of setups 12 15 Number of orders 16 30 Machine hours 360 300 Kilowatt hours 180 650 The company's normal activity is 40 000 direct labour hours. Required: a. Determine the unit cost for each job using direct labour hours to apply overhead. b. Determine the unit cost for each job using the four cost drivers. (Round amounts to two decimal places.) c. Which method produces the more accurate cost assignment? Why