3. Braverman Company has two manufacturing departments Finishing and Fabrication. The predetermined overhead rates in Finishing and Fabrication are $23.00 per direct labor-hour and 110% of direct materials cost, respectively. The company's direct labor wage rate is $29.00 per hour. The following information pertains to Job 700: Finishing Fabrication Direct materials$ 475 $100 Direct labor $232 $ 116 Required: 1. What is the total manufacturing cost assigned to Job 700? 2. If Job 700 consists of 5 units, what is the unit product cost for this job?