granite co uses a job order costing system. the co applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor hours. last year manufacturing overhead and direct labor hours were estimated at $82,432 and $16,100 hours respectively for the year. At the end of the year it was determined that the company actually worked 15,873 direct labor hours for the year and incurred $79842.16 in actual manufacturing overhead costs. In June job #315 was completed. materials costs in the job totaled $1542 and labor costs totaled $2497. there were 407 direct labor hours on job #315. Determine the amount of overhead charged to all jobs during the year in total and write the journal entry

c. Determine the amount of underapplied or overapplied overhead for the year, and write the journal entry to close the manufacturing overhead account assuming this amount was immaterial. d. Assuming that 102 units were completed, determine the total product cost and the per unit product cost that would appear on the job cost sheet for Job #315