JIT Features and Product Costing Accuracy Prior to installing a JIT system, Buckner Company, a producer of automobile parts, used maintenance hours to assign maintenance costs to its three products (wheels, rims, and ball bearings). The maintenance costs totaled $7,197,120 per year. The maintenance hours used by each product and the quantity of each product produced are as follows: Wheels Rims Bearings Maintenance Hours Quantity Produced 192,000 192,000 228,000 168,000 168,000 199,500 After installing JIT, three manufacturing cells were created, and cell workers were trained to perform preventive maintenance and minor repairs. A full-time maintenance person was also assigned to each cell. Maintenance costs for the three cells still totaled $7,197,120; however, these costs are now traceable to each cell as follows: Cell, wheels Cell, rims Cell, bearings Required: $2,112,720 2,257,920 2,826,480 1. Compute the pre-JIT maintenance cost per unit for each product. If required, round your answers to the nearest cent. Wheels Rims per unit Bearings per unit per unit