Castenet Company uses a volume-based costing system that applies overhead cost based on direct labor hours at $250 per direct labor hour. The company is considering adopting an activity-based costing system with the following data: Activity Area Cost Driver Materials handling Number of parts Cost Driver Rate $1.20 0.30 Number of machine hours 16.00 Lathe work Number of turns Milling Grinding Testing Number of parts 125 Number of units tested 12.00 The two jobs processed in the month of June had the following characteristics: Job A Job B $10,000 $50,000 Direct materials costs Direct labor costs Number of direct labor hours $1,000 $10,000 40 400 Number of parts 500 2,000 Number of turns 25,000 50,000 Number of machine hours 140 1,000 Number of units in each job (all tested) 15 200 Required: 1. Compute the unit manufacturing cost of Job A under the firm's current volume-based costing system, 2. Compute the unit manufacturing cost of Job A under the activity-based costing system.