EXERCISE 2–5 Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates LO2–4 Braverman Company has two manufacturing departments—Finishing and Fabrication. The predetermined overhead rates in Finishing and Fabrication are $18.00 per direct labor-hour and 110% of direct materials cost, respectively. The company’s direct labor wage rate is $16.00 per hour. The following information pertains to Job 700:

Finishing Fabrication

. . . . . . . . . . . . . . $410 $60

. . . . . . . . . . . . . . . . . $128 $48 Required:

1. What is the total manufacturing cost assigned to Job 700?

2. If Job 700 consists of 15 units, what is the unit product cost for this job?