Chapter 2: Job-Order Costing: Calculating Unit Product Cost MCe Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on direct labor-hours. The company based its predetermined overhead rate for the current year on 36,000 direct labor-hours, total fixed manufacturing overhead cost of $273,600, and a variable manufacturing overhead rate of $2.80 per direct labor-hour. Job X941, which was for 50 units of a custom product, was recently completed. The job cost sheet for the job contained the following data: Total direct labor- 400 hours Direct materials $ 800 $ Direct labor cost 6,700