Cledus Company has been using direct labor hours to allocate overhead, but is in the process of switching to an Activity Based Costing system and has identified the following overhead costs and cost drivers for the upcoming year
Overhead Item	Expected Costs	Cost Driver	Quantity
Receiving Department Cost	$20,000	Number of Purchase Orders	800
Inspection cost	$270,000	Number of Inspections	3,000
Machine Cost	$58,750	Machine Hours	11,750
Engineering	$125,000	Engineering hours	500
Total	$473,750
The following information was collected on three jobs that were completed in Q2
	XLT	YRT	78L
Direct materials	$24,000	$12,000	$38,000
Direct labor	$12,800	$8,400	$14,000
Units completed	1200	800	1500
Direct labor-hours	640	420	700
Machine Hours	575	350	850
Engineering hours	8	5	10
Number of Purchase Orders	3	2	6
Number of Inspections	8	3	10
For the year the company budgeted direct labor cost of $250,000, budgeted direct material cost of $880,000, and estimated labor hours of 10,000.
REQUIRED:
Determine the unit cost for each job using Activity Based Costing. (Round amounts to 2 decimal places.)