The Tracy Corporation has a machining facility specializing in jobs for the aircraft-components market. Tracy's previous simple 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 m labor-hours (DLH)). The indirect cost-allocation rate of the simple system for 2017 would have been Sis per direct manufacturing labor-hour. Recently a team with members from product design, manufacturing, and accounting used an ABC approach to refine its job-costing system. The cost pools represent five activity areas at the plant, each with its own supervisor and budget responsibility Pertinent data are as follows: Cost Allocation 1,000 $15,850 $24,000 $2,000 $3,150 Activity Area Cost Allocation Base Material Handing Parts Lathe work Milling Grinding Testing Lathe Turns Machine Hours Parts Units tested Job X1 Job Y1 I Direct Material cost per job Direct Labor cost per Job Number of DLH per job Parts per job Lathe turns per job Machine hours per job Units per jobs (all tested units) s9,700s59,900 | %750| $11,250 375 2,000 20,00059,250 1,050 10200 25 500 150 1. Compute the manufacturing cost per unit for each job under the simple job-costing system. 2. Compute the manufacturing cost per unit for each job under tthe activity-based costing system. 3. Compare the per-unit cost for Jobs X1 and Y1 computed in question 1 and 2