Sheridan Manufacturing has identified the following overhead costs and cost drivers for the current period. Sheridan produces customized products that move through several different processes. Materials and intermediate products are moved among several different work stations. Custom features are designed by engineers Estimated Activity Level 780 14,000 2,200 13,400 Estimated Activity Cost Driver Cost Machine setup Number of setups $ 85,800 Material handling Number of times materials are moved 140,000 Product design Design hours 88,000 Inspection Number of inspections 335,000 Total cost $ 648,800 Information for three of the jobs completed during the period follows: Job 42 Job 43 Job 44 Direct materials $ 12,000 $ 24,000 $ 17,000 Direct labour $ 4,800 $ 4,000 $ 8,500 Units completed 400 100 480 Number of setups 2 4 10 Number of materials moves 60 20 170 Number of inspections 40 20 50 Number of design hours 20 100 20 x Your answer is incorrect. Try again. If the company uses ABC, how much overhead cost should be assigned to Job 42? x Overhead cost 2920 x Your answer is incorrect. Try again. If the company uses ABC, calculate the cost per unit for Job 43. (Round answer to 2 decimal places, e.g. 52.75.) Cost per unit 319.40