Total predicted direct labor hours for next year is 52,000 . The following data are for two recently completed jobs: a. Determine the unit cost for each job using a traditional plantwide overhead rate based on direct labor hours. Round cost per unit answers to two decimal places when applicable. b. Determine the unit cost for each job using ABC. Round cost per unit answers to two decimal places when applicable. Total predicted direct labor hours for next year is 52,000 . The following data are for two recently completed jobs: a. Determine the unit cost for each job using a traditional plantwide overhead rate based on direct labor hours. Round cost per unit answers to two decimal places when applicable. b. Determine the unit cost for each job using ABC. Round cost per unit answers to two decimal places when applicable