7. Bulla Corporation has two production departments, Machining and Customizing. The company uses a job-order costing system and computes a predetermined overhead rate in each production department. The Machining Departments predetermined overhead rate is based on machine-hours and the Customizing Departments predetermined overhead rate is based on direct labor-hours. At the beginning of the current year, the company had made the following estimates:

	Machining	Customizing
Machine-hours	19,000	12,000
Direct labor-hours	3,000	4,000
Total fixed manufacturing overhead cost	$ 76,000	$ 58,800
Variable manufacturing overhead per machine-hour	$ 1.00
Variable manufacturing overhead per direct labor-hour		$ 2.00

During the current month the company started and finished Job K369. The following data were recorded for this job:

Job K369:	Machining	Customizing
Machine-hours	90	20
Direct labor-hours	40	70

Required:

Calculate the total amount of overhead applied to Job K369 in both departments. (Do not round intermediate calculations.)

8. Job 243 was recently completed. The following data have been recorded on its job cost sheet:

Direct materials	$ 48,870
Direct labor-hours	405	labor-hours
Direct labor wage rate	$ 13	per labor-hour
Machine-hours	486	machine-hours
Number of units completed	2,700	units

The company applies manufacturing overhead on the basis of machine-hours. The predetermined overhead rate is $11 per machine-hour.

Required:

Compute the unit product cost that would appear on the job cost sheet for this job.