EXERCISE 3-2 Apply Overhead Cost to Jobs L03-2 Luthan Company uses a plantwide predetermined overhead rate of $23.40 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $257,400 of total manufactur- ing 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 during the period. Required: Determine the amount of vestufacturing overhead cost that would have been applied to all jobs during the period. EXERCISE 3-3 Computing Total Job Costs and Unit Product Costs Using a Plantwide Predetermined Overhead Rate LO3-3 Mickley Company's plantwide predetermined overhead rate is $14.00 per direct labor-hour and its direct labor wage rate is $17.00 per hour. The following information pertains to Job A-500: Direct materials. Direct labor... $231 $153 Required: 1. What is the total manufacturing cost assigned to Job A-500? 2. If Job A-500 consists of 40 units, what is the unit product cost for this job