Amazon.com, Inc. uses job costing for its fulfillment centers. In October 2033, the company undertakes two contracts with the following costs:

• Contract A: Direct materials $1,500,000, Direct labor $1,200,000, Overhead allocated based on 80% of direct labor costs.
• Contract B: Direct materials $1,800,000, Direct labor $1,400,000, Overhead allocated based on 75% of direct labor costs.

Required:

• Calculate the total manufacturing costs for each contract.
• Allocate factory overhead to each contract using the predetermined overhead rate ($960,000 for Contract A and $1,050,000 for Contract B).
• Determine the total cost per unit for each contract.