Exercise 7.30 Windsor Manufacturing has identified the following overhead costs and cost drivers for the current period. Windsor produces customized products that move through several different processes. Materials and intermediate products are moved among several different work stations. Custom features are designed by engineers. Activity Machine setup Material handling Product design Inspection Total cost Cost Driver Number of setups Number of times materials are moved Design hours Number of inspections Estimated Cost $ 72,000 380,000 70,000 244,000 $ 766,000 Estimated Activity Level 720 19,000 1,400 12,200 Information for three of the jobs completed during the period follows: Job 43 Job 42 $ 14,000 $ 4,600 200 2 60 Direct materials Direct labour Units completed Number of setups Number of materials moves Number of inspections Number of design hours $ 24,000 $ 4,000 100 Job 44 $ 13,000 $ 6,500 460 6 160 50 20 4 40 20 20 100 20 x Your answer is incorrect. Try again. If the company uses ABC, how much overhead cost should be assigned to Job 42? Overhead cost 3800 x Your answer is incorrect. Try again. If the company uses ABC, calculate the cost per unit for Job 43. (Round answer to 2 decimal places, e.g. 52.75.) Cost per unit 318.00