DP, Inc. produces parts for industrial grinders. The typical product goes thr packaged and shipped to the customer. DP holds no finished goods invent company uses a traditional cost system and applies overhead to jobs base The cost accounting manager at DP has been considering updating its cos collected data on the major categories of overhead. The estimated annual Overhead Category Material handling Machining Finishing Shipping Setups Annual Cost $ 8,250,000 16,500,000 5,500,000 4,125,000 9,625,000 Total $ 44,000,000 As part of the effort to determine whether it would be worthwhile to update collected data on three representative jobs completed in April. Data on thos Direct material Job 0404 Job 0407 $ 35, 460 $ 63,000 Job 0411 $114,700 Machine hours Units Production runs Orders 1,670 1,070 1 1 2,070 1,270 4,000 2,070 Che cost accounting manager has a tentative design for an ABC system to re activities. Data on the activities and the cost drivers for each activity are give Activity Material Handling Machining Finishing Shipping Setups Cost Driver Material cost Machine hours Units Orders Production runs Annual Cost Driver Volume $ 16,500,000 550,000 125,000 100 175 7. aterial Handling Machining Finishing Shipping Setups Cost Driver Material cost Machine hours Units Orders Production runs Annual Cost Driver Volume $16,500,000 550,000 125,000 100 175 Required: a. What is the unit cost for each of the three jobs assuming DP, Inc. continues to use its current co b. What is the unit cost for each of the three jobs assuming DP, Inc. adopts the ABC system as de manager? (Do not round intermediate calculations. Round your final answers to 2 decimal pla Unit Cost Job 0404 Job 0407 Job 0411 a. Using the current costing system b. Using the ABC system 20 of 20 Nex