Suck It Up Corporation has a machining facility to make vacuum cleaners. The prior job costing system had two direct cost categories (direct materials and direct manufacturing labor) and a single indirect cost pool (manufacturing overhead, allocated using direct labor-hours). The indirect cost allocation rate of the prior system for 2022 would have been $100 per direct manufacturing labor-hour. An activity-based approach was selected to refine the job costing system for 2023. The two direct cost categories were retained. The team decided to replace the single indirect cost pool with six indirect cost pools. These six cost pools represent six activity areas at the facility. Pertinent data is: During the year Suck It Up Co, expects to handle 200,000 components, perform 200,000 turns, use 40,000 Machine-hours, have 2,000 setups, grind 200,000 components and do 8,000 tests on units. Information-gathering technology has advanced to the point where all the data necessary for budgeting in these six 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: Note: There are SIX activities (given in top half of this page). The five items above are NOT the activities!! They are what the activities are based on. Compute the per unit manufacturing costs of Job 44-T under the prior job costing system. Compute the per unit manufacturing costs of Job 45 -X under the prior job costing system. Compute the per unit manufacturing costs of Job 44-T under the activity based job costing system. Compute the per unit manufacturing costs of Job 45X under the activity based job costing system