Hillcrest Publishing Co. established the following cost pools for 2018 support costs: Cost Pool Machine setup Amount $25,000 $22,000 $18,000 $16,000 Cost Driver Setup hours Number of inspections...

Extracted text: Hillcrest Publishing Co. established the following cost pools for 2018 support costs: Cost Pool Machine setup Amount $25,000 $22,000 $18,000 $16,000 Cost Driver Setup hours Number of inspections Number 900 Inspection Maintenance 400 Machine hours 9,800 Materials handling Number of moves 200 The following data pertains to two jobs performed during 2018: Job #60 1,450 $11,510 $8,220 Job #70 1,060 $8,890 $6,780 610 Item Number of units Direct materials cost Direct labor cost Machine hours 750 Direct labor hours 595 475 Number of material moves Number of setup hours Number of inspections 44 17 72 39 36 21 (1) Determine the unit cost of Job #60 using machine hrs. to allocate all support costs: $