8. Job ABC was recently completed. The following data have been recorded on its job cost sheet: Direct materials $130,000 Direct Labor Hours 2,500 DHL Direct labor wage rate $20.0 per DHL Number of units completed 10,000 units The company applies manufacturing overhead on the basis of direct labor hours. The predetermined overhead rate is $25.0 per direct labor-hour. The Actual Overhead were $70,000. a. Compute the unit product cost that would appear on the job cost sheet for job ABC b. Calculate under or over applied Manufacturing overheads. Solution: