a. Mickley Companys plantwide predetermined overhead rate is $19.00 per direct labor-hour and its direct labor wage rate is $10.00 per hour. The following information pertains to Job A-500:

Direct materials	$	240
Direct labor	$	100

Required:

1. What is the total manufacturing cost assigned to Job A-500?

2. If Job A-500 consists of 30 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)

b. Fickel Company has two manufacturing departmentsAssembly and Testing & Packaging. The predetermined overhead rates in Assembly and Testing & Packaging are $32.00 per direct labor-hour and $28.00 per direct labor-hour, respectively. The companys direct labor wage rate is $34.00 per hour. The following information pertains to Job N-60:

	Assembly				Testing & Packaging
Direct materials	$	440			$	65
Direct labor	$	493			$	187

Required:

1. What is the total manufacturing cost assigned to Job N-60? (Do not round intermediate calculations.)

2. If Job N-60 consists of 10 units, what is the unit product cost for this job? (Do not round intermediate calculations. Round your answer to 2 decimal places.)