Oriole Manufacturing has identified the following overhead costs and cost drivers for the current period. Oriole 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 Machine setup Material handling Product design Inspection Total cost Cost Driver Number of setups Number of times materials are moved Design hours Number of inspections Estimated Cost $ 67,200 210,000 130,000 270,000 $ 677,200 Estimated Activity Level 480 14,000 2,600 10,800 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 $ 13,000 $ 3,400 300 2 60 40 Job 43 $ 24,000 $ 4,000 100 4 20 20 100 Job 44 $ 15,000 $ 7,500 340 8 190 50 20 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