4-31 (20-30 min) Job costing, accounting for manufacturing overhead, budgeted rates. < The Pisano Company uses a job-costing system at its Dover, Delaware, plant. The plant has a machining department and a finishing department. Pisano uses normal costing with two direct- cost categories (direct materials and direct manufacturing labor) and two manufacturing overhead cost pools (the machining department with machine- hours as the allocation base and the finishing department with direct manufacturing labor costs as the allocation base). The 2014 budget for the plant is as follows: < Manufacturing overhead costs Machining Department Finishing Department $9,065,000 $8,181,000 Direct manufacturing labor costs $ 970,000 $4,050,000 Direct manufacturing labor-hours 36,000 Machine-hours 185,000 155,000 37,000 Required: 1. What is the budgeted manufacturing overhead rate in the machining department? In the finishing department? 2. During the month of January, the job-cost record for Job 431 shows the following: Machining Department Finishing Department Direct materials used $13,000 Direct manufacturing labor costs 900 20 140 Direct manufacturing labor-hours Machine-hours $ 5,000 $1,250 70 20 Compute the total manufacturing overhead cost allocated to Job 431. 3. Assuming that Job 431 consisted of 300 units of product, what is the cost per unit