Exercise 2-2 (Static) Apply Overhead Cost to Jobs [LO2-2] Luthan Company uses a plantwide predetermined overhead rate of $23.40 per direct labor-hour. This predetermined rate is based on a cost formula that estimated $257,400 of total manufacturing overhead cost for an estimated activity level of 11,000 direct labor-hours. The company incurred actual total manufacturing overhead cost of $249,000 and 10,800 total direct labor-hours. Required: Calculate the manufacturing overhead cost applied to all jobs. Exercise 2-4 (Static) Computing Total Job Costs and Unit Product Costs Using Multiple Predetermined Overhead Rates [LO2-4] Fickel Company has two manufacturing departments-Assembly and Testing \& Packaging. The predetermined overhead rates in Assembly and Testing \& Packaging are $16.00 per direct labor-hour and $12.00 per direct labor-hour, respectively. The company's direct labor wage rate is $20,00 per hour. The following information pertains to Job N60 : Required: 1. What is the total manufacturing cost assigned to Job N-60? 2. If Job N-60 consists of 10 units, what is its unit product cost? Note: Round your answer to 2 decimal places