and hinking before being psckoged and shipped to the customer Ail fobs at MMP are produced to atder, and the company tholds no. bosed on machine-nours. The plant monaper and the plant controller have been discusping activity based costing ond the benefits of using it The controiters The plant manager and the plant controller defide to took at the difference in the unit costs using the two cost systems, by computing casts for three representative jobs completed in Octobet, Data on those jobs follow: The plant controller has a completed a tentative design for an ABC system to replace the current cost system. The system has five activities. Data on the activities and the annual volume for each of the cost drivers follow: The plant controller has a completed s tentative design for an ABC system to ieplace the current cost system. The sycturm has five activities Data on the octivities and the annual volume for each of the cost dilvers follow: Required: a. What is the unit cost for each of the three jobs assuming Montona Precision Products continues to use its current costing system? Note: Round your final answers to 2 decienal places. b. What is the unit cost for each of the three jobs assuming Montano Precision Products adopts the ABC system as designed by the plant controller? Note: Do not round intermediate calculations. Round your final answers to 2 decimal places