1.)

Snappy Company has a job-order costing system and uses a predetermined overhead rate based on direct labor-hours to apply manufacturing overhead to jobs. Manufacturing overhead cost and direct labor hours were estimated at $69,000 and 30,000 hours, respectively, for the year. In July, Job #334 was completed at a cost of $2,010 in direct materials and $1,800 in direct labor. The labor rate is $6 per hour. By the end of the year, Snappy had worked a total of 35,500 direct labor-hours and had incurred $79,350 actual manufacturing overhead cost.

If Job #334 contained 100 units, the unit product cost on the completed job cost sheet would be: (Round intermediate calculations to 2 decimal places.)

2.)Buckeye Company has provided the following data for maintenance cost:

	Prior Year	Current Year
Machine hours	15,700	17,900
Maintenance cost	$32,500	$35,140

The best estimate of the cost formula for maintenance would be: (Do not round intermediate calculations. Round your Variable cost per unit to 2 decimal places.)

3.)

Bakker Corporation applies manufacturing overhead on the basis of direct labor-hours. At the beginning of the most recent year, the company based its predetermined overhead rate on total estimated overhead of $110,250 and 3,500 estimated direct labor-hours. Actual manufacturing overhead for the year amounted to $112,200 and actual direct labor-hours were 3,250.

The applied manufacturing overhead for the year was: (Round your intermediate calculations to 2 decimal places.)