University, Inc. uses a volume-based costing system that applies overhead cost based on set ups at $1,000 per set up. The company is considering adopting an activity-based costing system with the following data: Activity. Purchasing Cost Driver Purchase orders Receiving Shipment received Machine setups Number of setups Quality control Inspections Rate $5.00 4.00 60.00 7.00 The two jobs processed in the month of May had the following characteristics: Job A Job B Direct material Direct labor $12,000 $60,000 $6,000 $12,000 Purchase orders 900 3,000 Shipments received 450 1,500 Number of setups 10 30 Number of units in each job 400 1,200 *All units inspected Problem 3.2 Using ABC, the cost per unit for Job B is: $84.25 $86.00 $76.00 $26.00