5. A company has identified the following overhead costs and cost drivers for the coming year:

Overhead Item	Cost Driver	Budgeted Cost	Budgeted Activity Level
Machine setup	Number of setups	$ 20,000	200
Inspection	Number of inspections	130,000	6,500
Material handling	Number of material moves	80,000	8,000
Engineering	Engineering hours	50,000	1,000
Total		$280,000

The following information was collected on three jobs that were completed during the year:

	Job 101	Job 102	Job 103
Direct materials	$5,000	$12,000	$8,000
Direct labor	$2,000	$ 2,000	$4,000
Units completed	100	50	200
Number of setups	1	2	4
Number of inspections	20	10	30
Number of material moves	30	10	50
Engineering hours	10	50	10

If the company uses activity-based costing, compute the cost of each unit of Job 102.