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 Cost Driver Rate Materials handling Pounds of material $1.60 Lathe work Number of parts $1.20 Milling Number of machine hours $7.50 Grinding Number of turns $0.50 Testing Number of units tested $20.00 The two jobs processed in the month of May had the following characteristics: Job Y Job Z 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 400 800 Number of units in each job 80 200 All units tested. Q. Using ABC, the cost per unit for Job Y is: $444.75 $125.00 $225.00 $300.00 Q. Using ABC, the cost per unit for Job Z is: $183.00 $300.00 $360.00 $543.00 Q. The difference in total cost between ABC and the volume-based costing system for Job Y is: $1,180 $11,580 $400 $10,400