Oxnard Company uses a volume-based costing system that applies overhead cost based on machine hours at $26 per machine hour. The company is considering adopting an activity-based costing system with the following data: Activity Materials handling Lathe work HELE Milling Grinding Testing Cost Driver Pounds of material Number of parts Number of machine hours Number of turns Number of units tested Rate $1.60 $1.20 $7.50 $0.50 20.00 The two jobs processed in the month of May had the following characteristics: Joby Jobz_ Direct material $18,000 $60,000 Direct labor $6,000 $12,000 Pounds of material 900 3,000 Number of parts 450 1,500 Number of turns 10,000 = 40,000 Number of machine hours Number of units in each 20 * 200 All units tested . 400 800 job Job Zis: 9. Using ABC, the cost per unit for Job Z is: job Q. Using ABC, the cost per unit for Job Zis: O $183.00 O $300.00 $360.00 O $543.00