Traditional Product Costing versus Activity-Based Costing Ridgeland Inc. makes backpacks for large sporting goods chains that are sold under the customers' store brand names. The Accounting Department has identified the following overhead costs and cost drivers for next year:

Overhead Item	Expected Costs	Cost Driver	Maximum Quantity
Setup costs	$175,000	Number of setups	1,750
Ordering costs	120,000	Number of orders	15,000
Assembly	910,000	Number of machine hours	14,000
Finishing	208,000	Number of direct labor hours	104,000

The following data are for two recently completed jobs:

		Job 201	Job 202
Cost of direct materials		$12,000	$14,000
Cost of direct labor		$20,500	$40,000
Number of units completed		1,000	850
Number of setups		15	18
Number of orders		200	100
Number of machine hours		200	225
Number of direct labor hours		820	1,600

a. Determine the unit cost for each job using a traditional plantwide overhead rate based on machine hours. Round cost per unit answers to two decimal places when applicable.

	Job 201	Job 202
Direct materials	Answer	Answer
Direct labor	Answer	Answer
Overhead	Answer	Answer
Total cost	Answer	Answer
Units produced	Answer	Answer
Cost per unit	Answer	Answer

b. Determine the unit cost for each job using ABC. Round cost per unit answers to two decimal places when applicable.

	Job 201	Job 202
Direct materials	Answer	Answer
Direct labor	Answer	Answer
Setup cost	Answer	Answer
Ordering costs	Answer	Answer
Assembly	Answer	Answer
Finishing	Answer	Answer
Total job costs	Answer	Answer
Units produced	Answer	Answer
Cost per unit	Answer	Answer