A job cost sheet of Fugate Company is given below.

Job Cost Sheet
JOB NO. 172						Quantity	1,500
FOR James Company						Date Completed	5/31
Date		Direct Materials		Direct Labor		Manufacturing 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
	Manufacturing Overhead
Total cost
Unit cost

Answer the following questions.

What is the predetermined manufacturing overhead rate?

Predetermined overhead rate

150%

What are the total cost and the unit cost of the completed job? (Round unit cost answer to 2 decimal places, e.g. 52.75.)

Total cost		$
Unit cost		$