For the year ended December 31, 2030, Jane Inc. incurred the following costs on Job Order 01 for manufacturing of 1,000 units: Required: Original cost accumulation: Direct materials Direct labor Factory overhead Direct costs of reworking 100 units: Direct materials Direct labor 1,000,000 800,000 200,000 200,000 400,000 1. What is the cost per unit of Job Order 01 if the rework costs were attributable to the exacting specification of Job Order 01? 2. What is the cost per unit of Job Order 01 if the rework costs were attributable to internal failure?