Magnolia company produces stainless steel drink containers its only product. these containers are stamped with company logos and used as promotional items. Following are simplified job cost sheets for two separate job lots. Job 1 was for 250 units and job 2 was for 300 units.

Job number job one	Job number job one
Materials	$900
Labor	850
Overhead	1,476

Job Number 2	Job Number 2
Materials	$1,110
Labor	984
Overhead	1,476

1-A: Compute total cost per unit for job 1 and for job 2.

1-b: Which job has a higher total cost per unit?

2-a: compute direct materials cost per unit for each job.

2-b: which job has a higher direct materials cost per unit?