A company has identified the following overhead costs and cost drivers for the coming year Overhead Item Machine setup Inspection Material handling Engineering Cost Driver Number of setups Number of inspections Number of material moves Engineering hours Budgeted Cost $ 5,000 75,000 50,000 10.000 Budgeted Activity Level 100 5.000 5.000 500 Budgeted direct labor cost was $70.000 and budgeted direct material cost was $194.000. The following information was collected on three jobs that were completed during the year: Direct materials Direct labor Units completed Number of setups Number of inspections Number of material moves Engineering hours Job 101 $ 2,000 $ 1,000 50 1 10 Job 102 $ 7,000 $ 1,000 25 2 Job 103 $3,000 $ 2,000 150 2 5. 15 15 5 40 5 8 The company prices its products at son or come company uses activity based costing the of each unit of Job 103 would be (Round your time answer to 2 decimal places) $84.50 O O $66.67 $11770 O $58.85