TIUVICIII. TU Vines Corporation produces custom machine parts on a job order basis. The company has two direct product cost categories: direct materials and direct labour. In the past, indirect manufacturing costs were allocated to products using a single indirect cost pool, allocated based on direct labour hours. The indirect cost rate was $100 per direct labour hour. The managers Vines Corporation decided to switch from a manual system to software programs that release materials and that signal machines when to begin working. Simultaneously, the company adopted an activity-based costing system. The manufacturing process has been organized into six activities, each with its own supervisor who is responsible for controlling costs. The following list indicates the activities, cost drivers, and cost allocation rates: Cost Cost per Unit Activity Driver of Cost Driver Material handling Number of parts $ 0.50 Milling Machine hours 26 Grinding Number of parts 0.80 Assembly Hours spent in assembly 5 Inspection Number of units produced 20 Shipping Number of orders shipped 1,300 The company's information system automatically collects the necessary data for these six activity areas. The data for two recent jobs follow: Job Order 410 411 Direct materials cost $9,000 $ 59,000 Direct labour cost $ 800 $ 11,150 Number of direct labour hours 20 300 Number of parts 500 2,900 Number of machine hours 150 1,250 Number of job orders shipped 1 1 Number of units 10 210 Number of hours in assembly 2 50 Suppose the company had not adopted an ABC system. Compute the manufacturing cost per unit for job orders 410 and 411 under the old, traditional costing system. (Round answers to 2 decimal places, e.g. 255.66.) Job Order 410 411 Manufacturing cost per unit Under the new ABC system, compute the manufacturing cost per unit for job orders 410 and 411. (Round answers to 0 decimal places, e.g. 255.) Job Order 410 411 Manufacturing cost per unit