Lillis Manufacturing makes a variety of industrial fittings. The products are similar, but not identical, and all go through the same processes. Some orders from Lillis go to companies in regions with strict environmental regulations. Lillis is required to conduct compliance tests on those orders before shipment. The company produces to order and uses a job costing system. Overhead is applied to jobs based on direct labor cost. The cost analyst at Lillis recently put together an estimate of overhead for the coming year, which is shown in the following table.

Category	Amount
Machining	$	1,264,000
Assembly		1,064,000
Setup labor		1,184,000
Packaging		1,044,000
Compliance testing		964,000
Total	$	5,520,000

Three jobs were started and completed in November. Details on the jobs follow.

	Job 1101			Job 1102			Job1103
Direct materials	$	7,600		$	8,160		$	7,250
Direct labor	$	19,000		$	21,760		$	18,850
Number of units		380			680			580
Direct labor hours		240			800			360
Machine hours		680			880			780
Production runs		1			2			1
Compliance testing required?		Yes			No			Yes

Lillis is considering adopting an activity-based costing system. The cost analyst has studied the system and has recommended the following cost drivers for each of the overhead categories. She has also estimated the annual volume for each of the cost drivers. This information follows.

Overhead Category	Cost Driver	Annual Cost Driver Volume
Machining	Machine hours		63,200	machine-hours
Assembly	Direct-labor hours		16,000	direct-labor hours
Setup labor	Production runs		80	production runs
Packaging	Units		696,000	units
Compliance testing	Orders tested		20	orders tested

The average direct labor rate at Lillis is $115 per hour.

Required: a. What is the unit cost for each of the three jobs started and completed assuming Lillis uses their current costing system? (Round your answers to 2 decimal places.) b. What is the unit cost for each of the three jobs started and completed assuming Lillis adopts the ABC system as designed by the cost analyst? (Do not round intermediate calculations. Round your final answers to 2 decimal places.)

Required: a. What is the unit cost for each of the three jobs started and completed assuming Lillis uses their current costing system? (Round your answers to 2 decimal places.) b. What is the unit cost for each of the three jobs started and completed assuming Lillis adopts the ABC system as designed by the cost analyst? (Do not round intermediate calculations. Round your final answers to 2 decimal places.) Unit Cost Job 1101 Job 1102 Job 1103 a. Using the current costing system Using the ABC system b