Wiley Plus Problem 7-6 Crane Inc. has identified the following overhead costs and cost drivers for next year. Expected Actual Transactions 390 Overhead Item Setup costs Ordering costs Maintenance costs Expected Cost $85,800 39,000 120,000 21,000 Cost Driver No. of setups No. of orders Machine hours Kilowatt hours 3,900 24,000 70,000 Power The following are two of the jobs completed during the year: Job 700 $1,180 $890 250 35 Job 701 $590 $390 100 15 Direct materials Direct labour Units completed Direct labour hours Number of setups Number of orders Machine hours Kilowatt hours 2 1 10 4 45 35 55 25 The company's normal activity is 4,800 direct labour hours. Determine the unit cost for each job using direct labour hours to apply overhead. (Round overhead rate and final answers to 2 decimal places, e.g. 15.25.) Cost Job 700 per unit $ Job 701 per unit $ Determine the unit cost for each job using the four cost drivers. (Round overhead rates and final answers to 2 decimal places, e.g. 15.25.) Cost Job 700 per unit Job 701 $ per unit