Tiger Company Has Identified the Following Overhead Costs and Cost

Tiger Company has identified the following overhead costs and cost drivers for next year:
$$\begin{array}{lclc}\underline{\text {Overhead Item}} & \underline{\text {Expected Costs}} & \underline{\text {Cost Driver}} & \underline{\text {Maximum Quantity}} \\\text { Setup costs } & \$ 583,200 & \text { Number of setups } & 2,400 \\\text { Ordering costs } & 270,000 & \text { Number of orders } & 20,000 \\\text { Maintenance } & 928,000 & \text { Machine-hours } & 32,000 \\\text { Power } & 90,000 & \text { Kilowatt-hours } & 200,000\end{array}$$ The following are two of the jobs completed during the year:
$$\begin{array} { l r r } & \underline { \text { Job } 201 } & \underline { \text { Job } 202} \\\text { Direct materials } & \$ 9,000 & \$ 10,000 \\\text { Direct labor } & \$ 12,000 & 7,000 \\\text { Units completed } & 750 & 600 \\\text { Direct labor-hours } & 45 & 110 \\\text { Number of setups } & 6 & 7 \\\text { Number of orders } & 8 & 15 \\\text { Machine-hours } & 180 & 150 \\\text { Kilowatt-hours } & 90 & 120\end{array}$$ Determine the unit cost for each job using the four cost drivers. (Round amounts to 2 decimal places.)