Manchuria Manufacturing Company uses applied overhead rate for allocating its manufacturing overhead to its products. The following information is estimated for the upcoming year

BUDGETED COSTS AND ESTIMATED ACTIVITY LEVELS	AMOUNTS and HOURS
Budgeted Variable Manufacturing Overhead (in USD)	800,000
Budgeted Fixed Manufacturing Overhead (in USD)	1,000,000
Budgeted Direct Materials Cost (in USD)	1,500,000
Estimated Direct Labor Hours (dlh)	450,000
Estimated Machine Hours (mh)	360,000

At the end of the first month of the year 2020, actual costs and actual usageof dlh and mh were as follows:

Job Order	Direct Material Cost ($)	Direct Labor Cost ($)	Direct Labor Hours	Machine Hours
QES-25	8,500	7,500	800	1,000
JON-34	9,200	8,200	900	1,200

A) Calculate a Predetermined MOH Rate (Applied MOH Rate) by using each of the cost drivers of direct materials cost, direct labor hours, and machine hours.

B) By using each of these rates, calculate the unit costs of each job order.