Determine the unit cost for each job using direct labour hours to apply overhead. $($Round overhead rate and final answers to $2$

decimal places, e$.$g$.15\mathrm{.}25.)$Bonita Inc. has identified the following overhead costs and cost drivers for next year.

$\backslash$table$[[$Overhead Item,Expected Cost,Cost Driver,Expected Actual Transactions$],[$Setup costs,$$87,912,$No$.$ of setups,$396],[$Ordering costs,$46,800,$No$.$ of orders,$3,900],[$Maintenance costs,$125,000,$Machine hours,$25,000],[$Power$,26,495,$Kilowatt hours,$75,700]]$

The following are two of the jobs completed during the year:

$\backslash$table$[[,$Job $700,$Job $701],[$Direct materials,$$1,200,$$$600],[$Direct labour,$$890,$$$420],[$Units completed,$250,100],[$Direct labour hours,$40,20],[$Number of setups,$2,1],[$Number of orders,$11,4],[$Machine hours,$50,37],[$Kilowatt hours,$65,28]]$

The company's normal activity is $4,800$ direct labour hours.