Company Lincoln has two manufacturing departments - Machining and Assembly. The predetermined overhead rates in the Machining and Assembly department as follows:

	Machining	Assembly
Predetermined OH rate (POHR)	$60/Machine Hour (MH)	$4/Direct Labor Hour (DLH)

The companys direct labor wage rate is $20.00 per hour. The following information pertains to

Job 900:

	Machining	Assembly
Direct Materials	$520	$20
Direct Labor	$48	$360
Machine Hours	2 MH	_
Direct Labor Hours	_	18 DLH

Required:

1. What are the total Direct Material Costs for Job 900 -

2. What are the total Direct Labor Costs for Job 900 -

3. What are the total Manufacturing Overhead costs allocated to Job 900 -

4 What is the total Manufacturing cost for Job 900 -

5. If Job 900 consists of 3 units of product and the company wants to make a profit of 20% over the total manufacturing cost, what should the selling price be for one unit of Job 900.