See Problem below to solve for A and B:

Jasper Company has identified the following overhead costs and activity drivers for next year: Overhead Expected Activity Expected Item Cost Driver Quantity Setup costs $450,000 Number of setups 1,500 Ordering costs 90,000 Number of orders 10,000 Maintenance 400,000 Machine hours 20,000 Power 60,000 Kilowatt hours 100,000 The following are two of the jobs completed during the year: Job A101 Job B 102 Direct materials $6,000 $7,000 Direct labor 7,000 8,500 Units completed 600 500 Direct labor hours 70 65 Number of setups 8 10 Number of orders 10 20 Machine hours 100 125 Kilowatt hours 2,000 2,400 The company's normal activity is 25,000 direct labor hours. Required: a. Determine the unit cost for each job using direct labor hours to apply overhead. (Round amounts to 2 decimal places.) b. Determine the unit cost for each job using the four activity drivers. (Round amounts to 2 decimal places.)