Zelda company has identified the following overhead costs and cost drivers for the upcoming year
Overhead Item	Expected Costs	Cost Driver	Quantity
Setup costs	$36,000	Number of setups	300
Inspection cost	$180,000	Number of Inspections	6,000
Material Handling	$90,000	Number of material moves	7,500
Engineering	$67,500	Engineering hours	900
Total	$373,500
The following information was collected on three jobs that were completed during the year
	Job 201	Job 202	Job 203
Direct materials	$6,000	$12,000	$8,000
Direct labor	$2,800	$2,000	$4,000
Units completed	80	60	150
Direct labor-hours	18	22	15
Number of setups	1	2	4
Number of Inspections	20	10	30
Number of material moves	30	10	50
Engineering hours	10	50	10
Budgeted direct labor cost was $100,000, budgeted direct material cost was $280,000, and estimated labor hours was 5,000
Determine the unit cost for each job using Activity Based Costing. (Round amounts to 2 decimal places.)