Mickley Company calculates its predetermined overhead rate on the basis of direct labor hours. At the beginning of the period, Luthan estimated $280,000 of total manufacturing overhead cost and estimated an activity level of 20,000 direct labor-hours. Its direct labor wage rate is $12.00 per hour. The following information pertains to Job A-500:

Direct materials $230

Direct labor hours worked 9

Required: 1. What is the predetermined overhead rate?

2. What is the total manufacturing cost assigned to Job A-500?

3. If Job A-500 consists of 40 units, what is the average cost assigned to each unit included in the job? (Round your answer to 2 decimal places.)