8. Gary Company has identified the following overhead costs and activity drivers for next year Overhead Activity Driver Expected Expected Item Cost Setup costs Ordering costs Maintenance Power Number of setups Number of orders $150,000 1,200 10,000 16,000 100,000 40,000 200,000 Machine hours 20,000 Kilowatt hours The following are two of the jobs completed during the year: Direct materials Direct labor Units completed Direct labor hours Number of setups Number of orders Machine hours Kilowatt hours $2,250 3,000 375 90 $2,500 1,875 300 110 180 90 15 150 120 The company's normal activity is 20,000 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.)