Calculating Costs - Job Order Costing. Job W-101 was recently completed. The following data have been recorded on its job cost sheet: $235.250 1,600 Direct materials Direct Labor Hours Direct labor wage rate per hour Machine Hours Number of units completed $14.75 3,000 800 units The company applies manufacturing overhead on the basis of machine hours. The predetermined overhead rate is $23.45 per machine hour. Required: Compute the unit product cost that would appear on the job cost sheet for job W-101