#4 Smith Company has two manufacturing departments - Assembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $22.00 per direct labor- hour and $18.00 per direct labor hour respectively. The company's direct labor wage rate is $24.00 per hour. The following information pertains to Job A-500. Assembly Testing & Packaging Direct materials $390 $45 Direct labor $228 $132 Required: 1. What is the total manufacturing cost assigned to Job A-500? 2. If Job A-500 consists of 20 units, what is the unit product cost for the job?