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Leo Company has identified the following overhead costs and cost drivers for next year:
Overhead Item
Expected Costs
Cost Driver
Maximum Quantity
Setup costs
$1,152,000
Number of setups
4,800
Ordering costs
320,000
Number of orders
40,000
Maintenance
1,600,000
Machine-hours
64,000
Power
160,000
Kilowatt-hours
400,000
The following are two of the jobs completed during the year:
Job 201
Job 202
Direct materials
$18,000
$20,000
Direct labor
$24,000
15,000
Units completed
750
600
Direct labor-hours
180
220
12
15
16
30
360
300
240
Determine the unit cost for each job using the four cost drivers. (Round amounts to 2 decimal places.)
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