2. Parker Company overhead to jobs using a predetermined overhead rate based on direct labor-hours. Last year manufacturing overhead and direct labor-hours were estimated at $50,000 and 20,000 hours, respectively, for the year. In June, Job # 461 was Materials costs a job-order costing system and applies manufacturing uses completed. on the job totaled $4,000 and labor costs totaled $1,500 at $5 per hour. Required: Job #461 contained 100 units. Determine the unit product cost of Job # 461