XYZ Company has identified the following overhead activities, costs, and activity drivers for the coming year: Activity Expected Cost Activity Driver Activity Capacity Material-Handle cost OMR 45,000 Number of moves 450 Machine costs 80,000 Machine hours 20,000 Order costs 15,000 Number of orders 750 Receiving costs 30,000 Number of parts 50,000 Setup costs 50,000 Number of setups 250 Assume that each activity corresponds to a process. XYZ's normal activity is 5,000 direct labor hours. The following two jobs were completed during March: Particulars Job X-1 Job Y-4 Direct materials OMR 1,500 OMR 2,000 Direct labor (OMR 15 per hour). OMR 750 OMR 750 Units completed. 200 200 Number of moves... 3 6 Machine hours... 125 75 Number of orders 12 Number of parts. 200 800 Number of setups. 1 4 Required: 1. Determine the unit cost for each job using direct labor hours to apply overhead. 2. Determine the unit cost for each job using the activity drivers to apply overhead. 3. Which method produces the more accurate cost assignment? Why