Direct material $18,000 $60,000 Direct labor $6,000 $12,000 Pounds of material 900 3,000 Number of parts 450 1,500 Number of turns 10,000 40,000 375 800 Number of machine hours Number of units in each job 80 200 All units tested. Q. Using ABC, the cost per unit for Job B is: $157.00 $385.90 $360.00 $517.00 Direct material $18,000 $60,000 Direct labor $6,000 $12,000 Pounds of material 900 3,000 Number of parts 450 1,500 Number of turns 10,000 40,000 375 800 Number of machine hours Number of units in each job 80 200 All units tested. Q. Using ABC, the cost per unit for Job B is: $157.00 $385.90 $360.00 $517.00