Lancaster Industries uses a job-order cost system The company applies manufacturing overhead to jobs using a predetermined overhead rate based on direct labor hours. The estimates MOH was $235,000 for the year and the estimated direct labor hours were 20,000 hours. In June. Job #325 was completed. Direct materials totaled $15, 900. Total labor costs were $5,000 at $10 per hour. At the end of the year, it was determined that the company worked 15,000 direct labor hours for the year, and incurred $138,000 in actual manufacturing overhead costs. Calculate the predetermined overhead rate for the year. Determine the amount of overhead charged to jobs during the year. Determine the amount of under- or over-applied overhead for the year. Prepare a job cost sheet for Job #325 using the information given. Assuming that 75 units were completed, determine the unit product cost