Pro Systems specializes in servers for work-group, e-commerce, and enterprise resource planning (ERP) applications. The company's original job cost system has two direct cost categories: direct materials and direct labor. Overhead is allocated to jobs at the single rate of $21 per direct labor hour. A task force headed by Pro's CFO recently designed an ABC system with four activities. The ABC system retains the current system's two direct cost categories. Thus, it budgets only overhead costs for each activity. Pertinent data follow: (Click on the icon to view ABC system data.) Pro Systems has been awarded two new contracts that will be produced as Job A and Job B. Budget data relating to the contracts follow: (Click the icon to view the contract information.) Read the requirements. Requirement 1. Compute the product cost per unit for each job using the original costing system (with two direct cost categories and a single overhead allocation rate). Job A Job B Direct materials Direct labor Overhead allocated Total cost ide by number of units Product cost per unit