Thor company is in the process of switching to a Activity Based Costing system and has identified the following overhead costs and cost drivers for the upcoming year Quantity 800 Overhead Item Expected Costs Cost Driver Receiving Department Cost $20,000 Number of Purchase Orders Inspection cost $255,000 Number of Inspections Machine Cost $58,750 Machine Hours Engineering $137,500 Engineering hours Total $471,250 The following information was collected on three batches that were completed in Q3 3,000 11,750 500 Batch HJK $24,000 $14,080 1200 640 Batch VBG $12,000 $9,240 800 420 Batch 210P $38,000 $15,400 1500 700 Direct materials Direct labor Units completed Direct labor-hours Number of Purchase Orders Number of Inspections Machine Hours Engineering hours 2 6 8 575 8 3 350 5 10 850 10 For the year budgeted direct labor cost was $250,000, budgeted direct material cost was $880,000, and estimated labor hours was 12,000. Determine the total unit cost for Batch VBG using Activity Based Costing. (Round amounts to 2 decimal places.) The company has not completely switched to Activity Based costing and would like to compare the cost of Batch VBG using a traditional single plantwide method of allocating Overhead cost. They use direct labor hours as the allocation base. What is the per unit cost for Batch VBG using a direct labor hours to allocate OH