DP. Inc. produces parts for industrial grinders. The fypical product goes through two processes, machining and finishing. befote being packaged and shipped to the customer, DP holds no finished goods inventory. All production is triggered by a customer order. The company uses a traditionat cost system and applies overheod to jobs bosed on machine hours The cost accounting manager at DP has been considering updating its cost system given the growth in overhead conts He has collected data on the major categories of overhead. The estimeted annual costs follow. As part of the effort to determine whether it would be worthwhile to update the cost system, the cost accounting manager has collected deta on three representative jobs completed in April. Data on those jobs follow. The cost accounting manager has a tentative design for an ABC system to replace the current cost system. His system has five activities. Data on the activities and the cost divers for each activity are given as follows. Required: a. What is the unit cost for each of the three jobs assuming DP, Inc. continues to use its current costing system? b. What is the unit cost for each of the throe jobs assuming DP, Inc. adopts the ABC system as designed by the cost accounting manager? (Do not round intermediate calculations. Round your final answers to 2 decimal places.)