Required: $1.$ What is the cost per unit for routine check$-$ups and teeth whitening under the simple costing method. $(2$ marks$)2.$ Using the Activity$-$Based Costing $($ABC$)$ method, calculate the cost per unit for two services $($Routine Check$-$ups and Teeth Whitening$)$ for the quarter. Round to the nearest dollar. $(11$ marks$)3.$ Will Jeff's operating profit in the first quarter improve after using the ABC method? How? $(3$marks$)4.$ What is the implication of the refined ABC method to Jeff? List two points. $(4$ marks$)$