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.

Activity Cost Driver Machine setup Number of setups Material handling Number of times materials are moved Product design Design hours Inspection Number of inspections Total cost Estimated Cost $ 44,000 380,000 84,000 318,000 $ 826,000 Estimated Activity Level 440 19,000 1,400 10,600 Information for three of the jobs completed during the period follows: Direct materials Direct labour Units completed Number of setups Number of materials moves Number of inspections Number of design hours Job 42 $ 14,000 $ 3,400 200 2 60 40 20 Job 43 $ 24,000 $ 4,000 100 4 20 20 100 Job 44 $ 13,000 $ 6,500 340 6 160 70 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