Windsor Inc. has identified the following overhead costs and cost drivers for next year. Expected Actual Transactions 410 Overhead Item Setup costs Ordering costs Maintenance costs Power Expected Cost $91,430 52,650 151,800 24,990 Cost Driver No. of setups No. of orders Machine hours Kilowatt hours 3,900 25,300 71,400 The following are two of the jobs completed during the year: Job 700 $1,180 $920 250 Job 701 $610 $390 100 35 20 Direct materials Direct labour Units completed Direct labour hours Number of setups Number of orders Machine hours Kilowatt hours 2 1 11 4 45 39 60 27 The company's normal activity is 4,800 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