Cost Skysong Inc. has identified the following overhead costs and cost drivers for next year. Expected Expected Actual Overhead Item Cost Driver Transactions Setup costs $92,796 No. of setups 407 Ordering costs 56,000 No. of orders 4,000 Maintenance costs 120,000 Machine hours 24,000 Power 32,355 Kilowatt hours 71,900 The following are two of the jobs completed during the year: Direct materials Direct labour Units completed Direct labour hours Number of setups Number of orders Machine hours Kilowatt hours Job 700 $1,200 $900 250 40 2 10 45 65 Job 701 $620 $420 100 25 1 4 35 28 Determine the unit cost for each job using direct labour hours to apply overhead. (Round overhead rate and final answers to 2 decimal places, e.g. 15.25.) Cost Job 700 $ per unit Job 701 per unit Determine the unit cost for each job using the four cost drivers. (Round overhead rates and final answers to 2 decimal places, e.g. 15.25.) Cost Job 700 $ per unit per unit Job 701 S