Metlock Manufacturing has identified the following overhead costs and cost drivers for the current period. Metlock produces customized products that move through several different processes. Materials and intermediate products are moved among several different work stations. Custom features are designed by engineers.

							Estimated
				Estimated			Activity
Activity		Cost Driver		Cost			Level
Machine setup		Number of setups		$	44,000		440
Material handling		Number of times materials are moved			380,000		19,000
Product design		Design hours			84,000		1,400
Inspection		Number of inspections			318,000		10,600
Total cost				$	826,000

Information for three of the jobs completed during the period follows:

		Job 42			Job 43			Job 44
Direct materials		$	14,000		$	24,000		$	13,000
Direct labour		$	3,400		$	4,000		$	6,500
Units completed			200			100			340
Number of setups			2			4			6
Number of materials moves			60			20			160
Number of inspections			40			20			70
Number of design hours			20			100			20

If the company uses ABC, how much overhead cost should be assigned to Job 42?

Overhead cost

$

If the company uses ABC, calculate the cost per unit for Job 43. (Round answer to 2 decimal places, e.g. 52.75.)

Cost per unit

$