Holbrook, Inc., has identified the following overhead costs and cost drivers for next year:

Overhead Item	Expected Cost	Cost Driver	Expected Quantity
Setup costs	$960,000	Number of setups	4,800 setups
Ordering costs	$160,000	Number of orders	20,000 orders
Maintenance	$640,000	Machine hours	64,000 MHs
Power	$80,000	Kilowatt hours	200,000 kw hrs.

The following are two of the jobs completed during the year:

	Job 701	Job 702
Prime costs	$25,000	$18,000
Units completed	650	500
Direct labour hours	180	220
Number of setups	12	15
Number of orders	16	30
Machine hours	360	300
Kilowatt hours	180	650

The companys normal activity is 40,000 direct labour hours.

Required

1. Determine the unit cost of each job using direct labours to apply overhead

2. Determine the unit cost for each job using Activity-based costing system (round off amounts to two decimal places.)