Activity$-$Based Costing, Unit Cost, Ending Work$-$in$-$Process Inventory

Salazar Company is a job$-$order costing firm that uses activity$-$based costing to apply overhead to jobs. Salazar identified three overhead activities and related drivers. Budgeted information for the year is as follows:

$\backslash$table$[[$Activity$,$Cost,Driver,Amount of Driver$],[$Setting up design,$$156,000,$Setups,$1,200],[$Purchasing$,186,000,$Number of parts,$15,000],[$Other overhead,$415,000,$Direct labor hours,$50,000]]$

Salazar worked on five jobs in March. Data are as follows:

$\backslash$table$[[,$Job $15,$Job $16,$Job $17,$Job $18,$Job $19],[$Balance$,$ March $1,$$$34,600,$$$39,890,$$$24,090,$$$0,$$$0$