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York Company has identified the following overhead costs and cost drivers for next year: Overhead...

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Accounting

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York Company has identified the following overhead costs and cost drivers for next year: Overhead Item Setup costs Ordering costs Maintenance Power Expected Cost Driver Costs $575,000 Number of setups 175,000 Number of orders 850,000 Machine-hours 95,000 Kilowatt-hours Maximum Quantity 2,500 25,000 32,500 205,000 The following are two of the jobs completed during the year: Job 301 Job 302 Direct materials $7,000 $12,000 Direct labor $12,500 14,000 Units completed 725 650 Direct labor-hours 46 105 Number of setups 7 8 Number of orders 9 14 Machine-hours 185 145 Kilowatt-hours 92 110 Determine the unit cost for each job using the four cost drivers. (Round amounts to 2 decimal places.)

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