Sunland Manufacturing has identified the following overhead costs and cost drivers for the current period. Sunland 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 Estimated Activity Activity Cost Driver Cost Level Machine setup Number of setups $ 72,000 600 Material handling Number of times materials are moved 360,000 18,000 Product design Design hours 48,000 1,200 Inspection Number of inspections 414,000 13,800 Total cost $ 894,000 Information for three of the jobs completed during the period follows: Job 42 Job 43 Job 44 Direct materials $ 11,000 $ 24,000 $14,000 Direct labour $ 3,200 $ 4,000 $7,000 Units completed 100 Number of setups 2 4 10 Number of materials moves 60 20 160 Number of inspections 40 20 40 Number of design hours 20 100 20 300 320 If the company uses ABC, how much overhead cost should be assigned to Job 42? Overhead cost $ 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