Lisa is examining her company's three key processes, where important conversion work takes place. Most, but not all, units require Operation 1 (machining). All units require Operations 2 (assembly) and 3 (quality control). Since not every unit requires all three processes, the company utilizes an operation costing approach. The following budgeted costs and production volumes reflect beginning-of-the-year estimates. (a) Calculate a budgeted conversion cost rate per unit for each of the three operations. (Round answers to 2 decimal places, eg. 15.25.) Consider the following two jobs, where the use of the three operations varied. Determine the total cost and the per-unit cost of each job using operation costing. (Round cost per unit answers to 2 decimal places, eg. 15.25.)