Chewies Rug Company has identified the following overhead costs and cost drivers for next year:

Overhead Item	Expected Costs	Cost Driver	Maximum Quantity
Setup costs	$1,166,400	Number of setups	4,800
Ordering costs	540,000	Number of orders	40,000
Maintenance	1,856,000	Machine-hours	64,000
Power	180,000	Kilowatt-hours	400,000

The following are two of the jobs completed during the year:

	Job 201	Job 202
Direct materials	$18,000	$20,000
Direct labor	$24,000	15,000
Units completed	750	600
Direct labor-hours	180	220
Number of setups	12	15
Number of orders	16	30
Machine-hours	360	300
Kilowatt-hours	180	240

a) Chewie needs your help. Determine the total unit cost for each job, #201 and #202, using your activity-based costing skills and the four cost drivers. (Round amounts to 2 decimal places.)

b) Given the unit costs calculated in part a.), what sort of information would management have, and how could they use this information?