Batty company has identified the following overhead activities, costs and cost drivers for the coming year: Activity Expected cost Cost driver Activity capacity Setup costs $30 000 Number of setups 3 000 Ordering costs 13 500 Number of orders 4 500 Machine costs 30 000 Machine hours 18 000 Receiving 10 000 Number of parts 50 000 The following two jobs were completed during the year (amongst other jobs): Job 100 Job 200 Direct material $75 $85 Direct labour (5 hours / 10 hours @ $20 ph) $ 100 $200 Units completed 200 150 Number of setups 10 5 Number of orders 50 22 Machine hours 25 30 Parts used 20 20 The company's normal activity is 2000 direct labour hours (DLH). Calculate the cost per unit for these two jobs under a traditional system (using DLH) and under ABC. What are the implications of the differing results?