4. RAK Manufacturing Co. uses a job order cost system. RAK applies overhead to production at a predetermined rate of AED 20 per direct labor hours. Job 101, which was started recently, has the following data: Direct materials AED 178,250 Direct labor hours (DLH) 6,000 hours Direct labor wage rate AED 12 per DLH Number of units completed 5,400 units Machine hours 3,000 Machine hours Required (Round to two decimal points, if needed): A. Compute the product cost per unit that would appear on the job cost sheet for Job 101. B. Calculate the over-under applied manufacturing overhead if actual manufacturing overhead was AED 118,000. ANSWER - QUESTION FOUR