Bear Company has identified the following overhead costs and cost drivers for the coming year. Overhead Item Cost:Driver Budgeted Cost Budgeted Activity: Levels Machine setupa Number of setupsa $ 20,0000 2000 Inspection Number of inspections 130,0000 6,5000 Material: Number of material 80,0000 8,0000 handlingo moveso Engineering Engineering hourso 50,0001 1,0000 Totala $280,0000 The following information was collected on three jobs that were completed during the year: Job 1011 Job 1021 Job 1030 Direct-materialso $5,000 $12,0000 $8,0000 Directlabora $2,000 $-2,000a $4,0000 Units completedo 1000 500 2000 Number of setups 20 40 Number of inspections 200 100 300 Number of material moves 100 Engineering hourso 500 100 la 500 300 100 Budgeted direct labor cost was $100,000, and budgeted direct material cost was $280,000. If the company uses activity-based costing, compute the cost of each unit of Job 102. O $340 O $392 O $440 $520