In its production process, Oxford Corporation has four categories of overhead. Below is a schedule of their fiscal year 20x1 budgeted overhead costs and budgeted overhead cost driver activity for each overhead category:

Overhead Items and Related Cost Drivers
Overhead Item	Budgeted Costs	Cost Driver	Budgeted Quantity
Setup costs	$583,200	Number of setups	2,400
Ordering costs	270,000	Number of orders	20,000
Maintenance	928,000	Machine-hours	32,000
Power	90,000	Kilowatt-hours	200,000

Oxford Corporation follows a job order cost system. Currently, in-house they have two activity production jobs. Following is a schedule detailing cost and cost driver activity for January 20x1:

Actual Cost, Units Produced & Cost Driver Activity
For month-ending January 20x1
	Job 626	Job 627
Direct production costs
Direct materials	$9,000	$10,000
Direct labor	$12,000	$7,000
Actual units produced and cost driver activity
Units produced	750	600
Direct labor-hours	45	110
Number of setups	6	7
Number of orders	8	15
Machine-hours	180	150
Kilowatt-hours	90	120

Required

1. Prepare a schedule showing the cost driver allocation rates for allocating Oxford’s overhead cost to Job 626 and Job 627. (Round amounts to 2 decimal places.)
2. Using the allocation rates derived above, allocate the overhead cost to each of Job 626 and Job 627.
3. Prepare a schedule detailing Total Production Cost and Production Cost per unit for each of Job 626 and Job 627.