2. 3G Company uses a job-order costing system and applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor-hours. Last year manufacturing overhead and direct labor-hours were estimated at $30,000 and 10,000 hours, respectively, for the year. In June, Job #461 was completed. Materials costs on the job totaled $5,000 and labor costs totaled $2,000 at $10 per hour. Required: Job #461 contained 100 units. Determine the unit product cost of Job #461.7. CR Corporation has the following estimated costs for the next year: Direct materials... $4,000 Direct labor... $20,000 Rent on factory building. $15,000 Sales salaries ..... $25,000 Depreciation on factory equipment...... $8,000 Indirect labor ....... $10,000 Production supervisor's salary $12,000 CR Corporation estimates that 20,000 labor-hours will be worked during the year. If overhead is applied on the basis of direct labor-hours. Requirement: Please calculate the overhead rate per hour