(B) Destin Products uses a job-costing system with two direct-cost categories (direct materials and direct manufacturing labor) and one manufacturing overhead cost pool.

Destin allocates manufacturing overhead costs using direct manufacturing labor costs (as a percentage). Destin provides the following information:

Information	Costs for 2021 ($)
Direct Materials	2,000,000
Direct Labour	1,500,000
Manufacturing overhead costs	2,700,000

During the year 2021, the job-cost record for Job 626 contained the following information: Direct materials used $ 40,000, Direct manufacturing labor costs $ 30,000 and Units manufactured is 8,000 units

Required

Compute the Overhead Absorption Rate and Total Cost of Job 626 and Cost per unit using normal costing.