11)Company A manufactures a product using Job Order Costing. For Job Order 401, the company has the following costing assumptions: Direct materials costs are $40.00/unit with 60 units to be produced on Job Order 401. Direct Labor costs are $20.00/hour with 3 hours required to produce one unit. Factory overhead is assigned based on Direct labor hours at $42.00/labor hour. a) What is the Applied Factory Overhead for each unit? b) What is the total cost for each unit? c) What is the total cost for all units, assuming that Job Order 401 started and is finished in the same accounting cycle? d) Assuming that the Actual Factory Overhead is 7600, what is the journal entry to record any difference? I 12) Using the same data from above, assume that Job 401 was started and 30% complete in the prior period, with 100% of direct materials input to the job at the beginning of the project, and further assuming Job Order 401 is completed during the current accounting period. a) Is there a difference in the Applied Factory Overhead/unit produced? b) What is the total cost of Job 401 for the current accounting period? c) Complete the journal entry to reflect the fact that Job Order 401 is completed