A company uses a job-order cost system. The company applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor hours. The estimated MOH was $136,000 for the year and the estimated direct labor hours were 16,000 hours. In June, Job # 325 was completed. Direct materials totaled $5,700. Total labor costs were $3,600 at $12 per hour. At the end of the year, it was determined that the company worked 15,000 direct labor hours for the year, and incurred $133,000 in actual manufacturing overhead costs. Required: 1- Calculate the predetermined overhead rate for year. 2- Determine the amount of overhead charged to jobs during the year. 3- Determine the amount of under- or over-applied overhead for the year. 4- Prepare a job cost sheet for Job # 325 using information given. Assuming that 80 units were completed, determine the unit product cost. I need help with part d of the question. What is the correct