Exercise 171 A job cost sheet of Fugate Company is given below. Job Cost Sheet JOB NO. 172 FOR James Company Quantity 1,500 Date Completed 5/31 Manufacturing Overhead Date Direct Labor Direct Materials 1.330 1,120 550 5/10 12 15 22 24 27 825 720 480 1.000 1,870 670 1,005 Cost of completed job: Direct materials Direct labor Manufacturing Overhead Total cost Unit cost Answer the following questions. What is the predetermined manufacturing overhead rate? Predetermined overhead rate % SHOW LIST OF ACCOUNTS What are the total cost and the unit cost of the completed job? (Round unit cost answer to 2 decimal places, e.g. 52.75.) Total cost $ Unit cost SHOW LIST OF ACCOUNTS Prepare the entry to record the completion of the job. (Credit account titles are automatically indented when the amount is entered. Do not indent manually.) Date Account Titles and Explanation Debit Credit May 31