Oxnard Company uses a volume-based costing system that applies overhead cost based on machine hours at $32 per machine hour. The company is considering adopting an activity-based costing system with the following data: Activity Cost Driver Rate Materials handling Pounds of material Lathe work Number of parts Milling Number of machine hours Grinding Number of turns Testing Number of units tested $1.60 1.30 7.50 0.60 18.00 The two jobs processed in the month of November had the following characteristics: Job A Job B $18,000 $6,000 1,000 Direct material Direct labor Pounds of material Number of parts Number of turns Number of machine hours Number of units in each job $60.000 $12,000 3,000 1.500 40.000 500 10.000 400 800 100 200 All units tested All units tested Problem 2-2 Using ABC, the cost per unit for Job Bis