Urais examining her company's three key processes, where important conversion work takes place. Most, but not all, mite require Operatino $1$ fhsachining$).$ All units require Operations $2($assembly$)$ and $3($quality control$)$ Since not every cntt$.$coquires all three processes, the company utilizes an operation costing approach. The following hignted costs ant production volumes reflect beginning of the year estimates.Budgeted CostBudgeted Volume in UnitsMachining, Operation $1$$$213\mathrm{.}75085,500$Assembly, Operation $270,350100,500$Quality control, Operation $345,225100,500($a$)($b$)$Your answer is partially correct.Consider the following two jobs, where the use of the three operations varied.Job $1$Job $2$Total units$4,0005\mathrm{.}000$Total DM cost$$19,000$ $$17\mathrm{.}250$Operations used $($X$)$:MachiningAssemblyXXQuality controlXXDetermine the total cost and the per$-$unit cost of each job using operation costing. $($Round cost per unit answers to $2$ decimal places, eg$.15\mathrm{.}25.)$Machining$,$ operation $1$Total job costS$33600$$Cost per uniteTextbook and MediaSave for LaterQLOAssembly, operation $24\mathrm{.}60$