The company produces to order and never has any work-in-process inventories. The mendacturing city s for product costing. Manufacturing overhead is applied to jobs based on direct labor cost The cast aralyst 2 an estimate of overhead for the coming year, which is shown in the following table 01:07:55 Category Fabricating Machining Machine setup Shipping Certification Total Amount $ 491,200 982,400 776,400 444,600 252,600 $ 2,947,200 Direct materials Direct labor Number of units Direct labor hours The following are estimates for the three jobs planned for March Machine-hours Setup-hours Certification required? Job MM03-11 $ 11,000 $ 31,000 300 360 750 15 Yes Overhead Category Fabricating Machining Machine setup Shipping Certification Job MM03-12 $ 15,800 $ 45,400 750 1,200 1,050 30 Yes 2M is considering adopting an activity-based costing system. The cost analyst has studied the system and h following cost drivers for each of the overhead categories. The analyst has also estimated the amal de drivers. This information follows. Job 3-13 $13,400 $38,200 Cost Driver Direct labor-hour 600 540 900 15 Machine-hours Setups-hours Units Certifications required 24,560 direct Lab-s 1,200 setap-hours 180,000 units The average direct labor rate at 2M is $40 per hour Required: a. What is the unit cost for each of the three jobs started and completed assuming 2 uses is one Note: Round your answers to 2 decimal places b. What is the unit cost for each of the three jobs started and completed assuming at the ABC analyst? Note: Do not round intermediate calculations. Round your final answers to 2 decinal places (Prev 3d0Net)

\begin{tabular}{|c|c|} \hline Catecoty & ines: \\ \hline Pebricatiog & 161,2m \\ \hline Hschining & \\ \hline Yachive utup & 36,40 \\ \hline SsippingCortiflcation & 14,w32,m \\ \hline=0 & 52,40,26 \\ \hline \end{tabular} Direct ssterils Direct lasot Bicher of wits Direct wior tount setup-tonts 2M/s consideing cos dives tor