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Activity Cost Pool Activity Driver Driver Quantity Setup $ 100,000.00 Number of setups 500.00 Order Fulfillment $ 40,000.00 Number of orders 3,200.00 Maintenance $ 200,000.00

Activity Cost Pool Activity Driver Driver Quantity
Setup $ 100,000.00 Number of setups 500.00
Order Fulfillment $ 40,000.00 Number of orders 3,200.00
Maintenance $ 200,000.00 Machine hours 4,000.00
Power $ 20,000.00 Kilowatt hours 80,000.00

Following two jobs are completed during the year:

Job CC Job DD
Direct materials $ 375.00 $1,000
Direct labor $ 350.00 $1,200
Units as part of job 100 160
Direct labor hours 50 80
Number of setups 1 4
Number of orders 4 5
Machine hours 20 25
Kilowatt hours 30 50

The company budgets 4,000 direct labor hours.

Using job-order costing, what is the unit cost for Job CC (rounded to cents, if needed)?

(Use direct labor hours as the cost driver, and assume none of the overhead costs listed are SG&A costs)

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