1. Total cost for Job 220.

2. Cost per unit.

3. The journal entry to close out the overhead account in each division at the end of the year.

Dynamadics uses a job-order costing system in all of its operations. Manufacturing overhead costs (MOH) are applied to the manufacturing costs for all product lines using predetermined overhead rates. The following estimates were established at the beginning of the year for one specific product line - Specialized purses. Division Moulding Detailing Cost Driver (for PDOHR) Machine hours Direct labour cost Direct labour hours 12,750 61,500 Machine hours 73,000 8,300 Direct materials cost $513,000 $653,000 Direct labour cost $127,500 $430,500 Manufacturing overhead cost $649,700 $731,850 A recent order was started on August 1 and completed on August 10th. This order was assigned job order number 220 and included 50 specialized purses made from high quality leather requiring hand-crafted detailing which is unique to each purse. The company's cost records are presented below for this job order. Division Moulding Detailing 20 Direct labour hours Machine hours Materials placed into production Direct labour cost 120 $500 $320 110 15 $362 $710 At the end of the year, Dynamadics recorded the following actual costs and operating data for all jobs that were completed in each of these two divisions during the year. Direct labour hours Machine hours Direct materials cost Direct labour cost Manufacturing overhead cost Division Moulding 10,300 65,300 433,000 111,000 592,470 Detailing 62,300 9,300 683,000 439,000 722,625