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Granite Company uses a job-order costing system. The company applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor-hours. Last year,

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Granite Company uses a job-order costing system. The company 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 $84, 240 and 15, 600 hours respectively, for the year. In June, job #315 was completed. Materials costs on the job totaled $1, 440 and labor costs totaled $2, 368 at $6.40 per hour. At the end of the year, it was determined that the company worked 15, 100 direct labor-hours for the year, and incurred $84, 740 in actual manufacturing overhead costs. Determine the predetermined overhead rate for the year. (Round your answer to 2 decimal places. Omit the "$" sign in your response.) Determine the amount of overhead charged to all jobs during the year. (Round your intermediate calculations to 2 decimal places and final answer to the nearest dollar amount. Omit the "$" sign in your response.) Determine the amount of underapplied or overapplied overhead for the year. (Input the amount as positive value. Omit the "$" sign in your response.) Assuming that 100 units were completed, determine the unit cost that would appear on the job cost sheet for Job #315 only. (Round your intermediate calculations and final answer to 2 decimal places. Omit the "$" sign in your response.)

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