3. During the month of January, the job-cost record for Job 431 shows the following: Machining Department Direct materials used Direct manufacturing labor costs Direct manufacturing labor-hours Machine-hours S13,000 $ 900 20 140 Finishing Department $ 5,000 $1,250 70 20 4. 5. Compute the total manufacturing overhead cost allocated to Job 431. Assuming that Job 431 consisted of 300 units of product, what is the cost per unit? Amounts at the end of 2014 are as follows: Manufacturing overhead incurred Direct manufacturing labor costs Machine-hours Machining Department $10,000,000 1,030,000 200,000 Finishing Department S7,982,000 4,100,000 34,000 Compute the under- or overallocated manufacturing overhead for each department and for the Dover plant as a whole Why might Pisano use two different manufacturing overhead cost pools in its job-costing system? 6