Cullumber Manufacturing thinks that the best activity base for its manufacturing overhead is machine hours. The estimate of annual overhead costs is $621000. The company used 1100 hours of processing for Job A15 during the period and incurred actual overhead costs of $667000. The budgeted machine hours for the year totaled 23000. What amount of manufacturing overhead should be applied to Job A15? O $565 O $29700 O $31900 O $606 Sandhill Manufacturing uses job order costing for its production of MP3 players. The cost incurred for the current year for the production of the MP3 players totaled $33000 of materials. $27000 of direct labor costs, and $25000 of manufacturing overhead applied. The company ships all goods as soon as they are completed which results in no finished goods inventory on hand at the end of any year. Beginning work in process totaled $31000, and the ending balance is $27000. During the year the company completed production for 1000 MP3 players. What is the cost per unit for each MP3 player? O $85. O $116 O $81 O $89