A job cost sheet of Alfred Company is given below. Job Cost Sheet JOB NO. 172 Quantity 1.500 FOR Smith Company Date Completed 5/31 Date Direct Materials Manufacturing Direct Labor Overhead 5/10 1,330 12 1,120 15 550 825 22 480 720 24 1,000 27 1,870 31 670 1,005 Cost of completed job: Direct materials Direct labor Cost of completed job: Direct materials Direct labor Manufacturing Overhead Total cost Unit cost Instructions (a) Answer the following questions. (1) What is the predetermined manufacturing overhead rate? (2) What are the total cost and the unit cost of the completed job