to) Part 1 of 8 (similar Sun Systems specializes in servers for work-group, e- commerce, and enterprise resource planning (ERP) applications. The company's original job cost system has two direct cost categories: direct materials and direct labor. Overhead is allocated to jobs at the single rate of $19 per direct labor hour. A task force headed by Sun's CFO recently designed an ABC system with four activities. The ABC system retains the current system's two direct cost categories. HW Score: 0%, 0 of 15 points O Points: 0 of 5 Save Thus, it budgets only overhead costs for each activity. Pertinent data follow: (Click on the icon to view ABC system data.) Sun Systems has been awarded two new contracts that will be produced as Job A and Job B. Budget data relating to the contracts follow: (Click the icon to view the contract information.) Requirement 1. Compute the product cost per unit for each job using the original costing system (with two direct cost categories and a single overhead allocation rate). Direct materials Direct labor Overhead allocated Total cost Divide by number of units Product cost per unit Job A Job B