Exerclse 194 Computing cost per unit Bell Co. produces stainless steel drink tumblers, its only product. These tumblers are stamped with com61 pany logos and used as promotional items. Following are simplified job cost sheets for two separate recently completed job lots. Job I 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