please show all work so i can understand how to do this thank you :)

Bob Phillips owns a machining facility specializing in jobs for the dishwasher components market. The prior job- costing system had two direct-cost categories (direct materials and direct labor) and a single indirect-cost pool (manufacturing overhead, allocated using direct labor hours). The indirect cost-allocation rate of the prior system for 2018 would have been $75 per direct labor-hour In January 2018, a cost management team implemented an activity-based costing approach to refine its job-costing system. The two direct-cost categories were retained. The team decided to replace the single indirect manufacturing cost pool with five cost pools. These cost pools represent five activity areas at the facility, each with its own supervisor and budget responsibility. Pertinent data are as follows: Activity Area Cost Driver Used as Cost Driver Rate Allocation Base Materials Landing Parts 50:44 per part Lathe work Turns 50% of the materials handling rate Milling Machine-hours $20.00 per hour Grinding Parts 150% of the materials handling rate Testing Units lested; all units are tested 70% of the cost of the milling rate Information-gathering technology has advanced to the point where all the data necessary for budgeting in these five activity areas are automatically collected. Two representative jobs processed under the new system at the facility in the most recent period had the following characteristics: Job 1214 Job 426 Direct materials cost per job 3 8.500 555.900 Direct labor cost perjob S750 S11.250 Direct labor hours per job 30 250 Parts per job 450 1,800 Turns per job 18,000 3 times the number of turns per job for Job 1214 Machine hors per job 140 1.000 Units per job 18 INO Required: Compute the unit manufacturing costs of Job 1214 and Job 426 under the activity based costing system