Job 397 was recently completed. The following data have been recorded on its job cost sheet: The company applies manufacturing overhead on the basis of direct labor-hours. The predetermined overhead rate is $12 per direct labor-hour. Required: Compute the unit product cost that would appear on the job cost sheet for this job. (Round your answer to 2 decimal places.) (R) Lupo Corporation uses a job-order costing system with a single plantwide predetermined overhead rate based on machine-hours. The company based its predetermined overhead rate for the curtent year on the following data: Recently. Job T687 was completed with the following characteristics: If the company marks up its unit product costs by 40% then the selling price for a unit in Job T687 is closest to: Note: Round your intermediate calculations to 2 decimal places. Kapanga Manufacturing Corporation uses a job-order costing system and started the month of October with a zero bulance in its work in process and finished goods inventory accounts. During October, Kapanga worked on three jobs and incuired the following direct costs on those jobs: Kapanga applies manufacturing overhead at a rate of 150% of direct labor cost. During October, Kapanga completed Jobs B18 and B19 and sold Job B19 What is Kapanga's work in process inventory balance at the end of October? Malinin Company distributes a single product. The company's sales and expenses for the current month follow: Required: Compute the company's margin of safety as a percentage of sales. Note: Round your percentage answer to 2 decimal places (1.e. 0.1234 should be entered as 12.34 ). Sheldon's Company is the exclusive distributor for an automotive product that sells for $30.00 per unit and has a CM ratio of 30%. The company's fixed expenses are $162,000 per year. The company plans to sell 20,200 units this year. Required: Assume that by using a more efficient shipper, the company is able to reduce its variable expenses by $3.00 per unit. What is the company's new break-even point in unit sales and in dollar sales