9. Job XYZ was recently completed. The following data have been recorded on its job cost sheet: Machine Hours 5,000 MH Direct materials $150,000 Direct Labor Hours 4,500 DHL Direct labor wage rate $15.50 per DHL Number of units completed 15,000 units The company applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate is $30.0 per machine-hour. The Actual Overhead were $145,000. a. Compute the unit product cost that would appear on the job cost sheet for job XYZ b. Calculate under or over applied Manufacturing overheads. Solution: