Michelle is examining her company's three key processes, where important conversion work takes place. Most, but not all, units

require Operation $1($machining$).$ All units require Operations $2($assembly$)$ and $3($quality control$).$ Since not every unit requires all

three processes, the company utilizes an operation costing approach. The following budgeted costs and production volumes reflect

beginning$-$of$-$the$-$year estimates.

$($C$)$ Consider the following two jobs, where the use of the three operations varied.

Determine the total cost and the per$-$unit cost of each job using operation costing. $($Round cost per unit answers to $2$ decimal places,

e$.$g$.15\mathrm{.}25.)$