4. Jasper Company has identified the following overhead costs and activity drivers for next year: Overhead Item Expected Cost Activity Driver Expected Quantity Setup costs Ordering costs Maintenance Power $450,000 90,000 400.000 60,000 Number of setups Number of orders Machine hours Kilowatt hours 1,500 10,000 20,000 100,000 The following are two of the jobs completed during the year: Job A101 Job B102 Direct materials Direct labor Units completed Direct labor hours Number of setups Number of orders Machine hours Kilowatt hours $6,000 7,000 600 70 8 10 100 2,000 $7,000 8,500 500 65 10 20 125 2,400 The company's normal activity is 25,000 direct labor hours. Required: a. Determine the unit cost for each job using direct labor hours to apply overhead. (Round amounts to 2 decimal places.) b. Determine the unit cost for each job using the four activity drivers. (Round amounts to 2 decimal places.)