Overhead Item Expected Costs Cost Driver Quantity Receiving Department Number of Purchase $12,800 800 Cost Orders Inspection cost $225,000 Number of Inspections 3,000 Machine Cost Engineering Total $117,500 Machine Hours $75,000 Engineering hours $430,300 11,750 500 The following information was collected on three batches that were completed in Q2 Direct materials Direct labor Units completed Direct labor-hours Number of Purchase Orders Number of Inspections Machine Hours Engineering hours Batch XLT Batch YRT $24,000 $12,000 Batch 78L $38,000 $12,800 $8,400 $14,000 1500 850 1800 640 420 700 3 2 6 8 3 10 575 350 850 8 5 10 For the year budgeted direct labor cost was $250,000, budgeted direct material cost was $880,000, and estimated labor hours was 10,000. REQUIRED Determine the total unit cost for Batch 78L using Activity Based Costing. (Round amounts to 2 decimal places.) The company has not completely switched to Activity Based costing and would like to compare the cost of Batch 78L using a traditional single plantwide method of allocating Overhead cost. They use direct labor hours as the allocation base. What is the per unit cost for Batch 78L using a direct labor hours to allocate OH?