EXERCISE 2–3 Computing Total Job Costs and Unit Product Costs Using a Plantwide Predetermined Overhead Rate LO2–3 Mickley Company’s plantwide predetermined overhead rate is $14.00 per direct labor-hour and its direct labor wage rate is $17.00 per hour. The following information pertains to Job A-500:

. . . $231

. . . . . . $153 Required:

1. What is the total manufacturing cost assigned to Job A-500?

2. If Job A-500 consists of 40 units, what is the unit product cost for this job?