Harris Fabrics computes its plantwide predetermined overhead rate annually on the basis of direct labor-hours. At the beginning of the year, it estimated that 44,000 direct labor-hours would be required for the period's estimated level of production. The company also estimated $505,000 of fixed manufacturing overhead cost for the coming period and variable manufacturing overhead of $3.00 per direct labor-hour. Harris's actual manufacturing overhead cost for the year was $713,214 and its actual total direct labor was 44,500 hours: Required: Compute the company's plantwide predetermined overhead rate for the year. (Round your answer to 2 decimal places.) Luthan Company uses a plantwide predetermined overhead rate of $23.70 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $284,400 of total manufacturing overhead cost for an estimated activity level of 12,000 direct labor: hours. The company incurred actual total manufacturing overhead cost of $268,000 and 11,700 total direct labor-hours during the period. Required: Determine the amount of manufacturing overhead cost that would have been applied to all jobs during the period. Mickley Company's plantwide predetermined overhead rate is $20.00 per direct labor-hour and its direct labor wage rate is $13.00 per hour. The following information pertains to Job A.500: Required: 1. What is the total manufacturing cost assigned to Job A-500? 2. If Job A.500 consists of 50 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)