Whispering Inc. has identified the following overhead costs and cost drivers for next year. Overhead Item Setup costs Ordering costs Maintenance costs Power Expected Cost $90,516 40,950 120,500 38,550 Cost Driver No. of setups No. of orders Machine hours Kilowatt hours Expected Actual Transactions 397 3,900 24,100 77,100 The following are two of the jobs completed during the year: Job 700 $1,190 $890 250 Job 701 $620 $390 100 35 15 Direct m erials Direct labour Units completed Direct labour hours Number of setups Number of orders Machine hours Kilowatt hours 2 1 11 4 50 35 60 30 The company's normal activity is 5,000 direct labour hours. Determine the unit cost for each job using direct labour hours to apply overhead. (Round overhead rate and final answers to 2 decimal places, e.g. 15.25.) Cost Job 700 $ per unit Job 701 per unit Determine the unit cost for each job using the four cost drivers. (Round overhead rates and final answers to 2 decimal places, e.g. 15.25.) Cost Job 700 per unit Job 701 $ per unit