Luthan Company uses a plantwide predetermined overhead rate of $22.50 per direct labor-hour. This predetermined rate was based on a cost formula that estimated $270,000 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 $270,000 and 11,400 total direct laborhours 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 $21.00 per direct labor-hour and its direct labor wage rate is $16.00 per hour. The following information pertains to Job A500 : Required: 1. What is the total manufacturing cost assigned to Job A500 ? 2. If Job A500 consists of 80 units, what is the unit product cost for this job? (Round your answer to 2 decimal places.)