MuNu company is in the process of switching to a Activity Based Costing system and has identified the following overhead costs and cost drivers for the upcoming year Overhead Item Receiving Department Cost Expected Costs Direct materials Direct labor Units completed Direct labor-hours. Machine Hours Engineering hours Number of Purchase Orders Number of Inspections $20,000 Machine Cost $58,750 Machine Hours Number of Inspection cost $270,000 Inspections Engineering $125,000 Engineering hours Total $473,750 The following information was collected on three jobs that were completed in Q2 Gaston $24,000 $12,800 1200 640 575 Cost Driver 8 3 8 Number of Purchase Orders Quantity 800 523 11,750 3,000 500 Hermine lan $12,000 $38,000 $8,400 $14,000 800 1500 420 700 350 850 10 6 10 For the year the company budgeted direct labor cost of $250,000, budgeted direct material cost of $880,000, and estimated labor hours of 10,000. REQUIRED: Determine the unit cost for each job using Activity Based Costing. (Round amounts to 2 decimal places.)