Incomplete Data. You find that the cost records at Sabath Tool & Die Company have been poorly maintained. Some information has been entered, but other infor- mation is missing. Fortunately, the information given is correct. The costs for Jobs 686, 687, and 688 are to be determined. The direct materials cost is $528 for Job 686 and $715 for Job 687. The cost of direct materials requisi- tioned during the month for all other jobs, except Job 688, is $4,820. No jobs were in process at the beginning of the month. The total cost of direct materials requisi- tioned during the month was $6,913. Labor is paid at a uniform rate of $10 an hour. Job 686 required 82 direct labor hours, and Job 688 required 43 direct labor hours. A total of 760 direct labor hours were worked during the month. The direct labor cost of all other jobs, with the exception of the three jobs being considered, was $5,850. Two machine hours are used for each direct labor hour. Overhead is applied at a rate of $4 per machine hour. The actual overhead cost for the month was $6,320. Jobs 686, 687, and 688 were completed during the month.

Required: 

1. Compute the costs for Jobs 686, 687, and 688. Show costs by cost element.

2. Determine the amount of factory overhead applied to all orders during the month.

3. What was the amount of the underapplied or overapplied factory overhead?

4. You have received a telephone call from the plant manager requesting the total cost per unit on Job 686. There were 50 units of product on this order. What is the total cost per unit?