Lion Company has identified the following overhead costs and cost drivers for next year: Overhead Item Expected Costs Cost Driver Maximum Quantity Setup costs $1,166,400 Number of setups 4,800 Ordering costs 540,000 Number of orders 40,000 Maintenance 1,856,000 Machine-hours 64,000 Power 180,000 Kilowatt-hours 400,000 The following are two of the jobs completed during the year: Job 201 Job 202 Direct materials $18,000 $20,000 Direct labor $24,000 15,000 Units completed 750 600 Direct labor-hours 180 220 Number of setups 12 15 Number of orders 16 30 Machine-hours 360 300 Kilowatt-hours 180 240

Determine the unit cost for each job using the four cost drivers. (Round amounts to 2 decimal places.)