This is all one question so please answer both parts, thank you.

Exercise 7.30 Waterway Manufacturing has identified the following overhead costs and cost drivers for the current period. Waterway 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. Activity Machine setup Material handling Product design Inspection Total cost Cost Driver Number of setups Number of times materials are moved Design hours Number of inspections Estimated Cost $ 79,200 300,000 70,000 310,000 $ 759,200 Estimated Activity Level 720 15,000 1,000 12,400 Information for three of the jobs completed during the period follows: Job 42 $ 13,000 $ 4,600 300 Direct materials Direct labour Units completed Number of setups Number of materials moves Number of inspections Number of design hours Job 43 Job 44 $ 24,000 $ 18,000 $ 4,000 $ 9,000 100 460 4 10 20 160 20 50 100 20 2 60 40 20 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