Bell Co. produces stainless steel drink tumblers, its only product. These tumblers are stamped with company logos and used as promotional items. Following are simplified job cost sheets for two separate job lots. Job 1 was for 250 units and Job 2 was for 260 units.

1. Compute total cost per unit for Job 1 and for Job 2. Which job has a higher total cost per unit?

2. Compute direct materials cost per unit for each job. Which job has a higher direct materials cost per unit?

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Job No. 1 Job No. 2 Materials.... $425 Materials. $403 Labor.. 750 Labor.... 780 Overhead 900 Overhead 936