JOU TWILLID M U . The Towing data was recorded on its job cost sheet: Description Direct materials Amount $2,505 Direct labor hours 34 hours Direct labor wage rate $13 per hour Machine hours 100 hours Number of units 50 units The company applied manufacturing overhead on the basis of direct labor hours. The predetermined overhead rate is $20 per direct labor hour. The unit product costs A $58.94 OR $13.60 Oc $72.54 OD $98.94