Moody Corporation uses a job$-$order costing system with a plantwide predetermined overhead rate based on machine$-$hours. At the beginning of the year, the company made the following estimates:

Machine$-$hours required to support estimated production $156,000$

Fixed manufacturing overhead cost $ $653,000$

Variable manufacturing overhead cost per machine$-$hour $ $4\mathrm{.}30$

Required:

Compute the plantwide predetermined overhead rate.

During the year, Job $400$ was started and completed. The following information pertains to this job:

Direct materials $ $320$

Direct labor cost $ $270$

Machine$-$hours used $39$

Compute the total manufacturing cost assigned to Job $400.$

If Job $400$ includes $60$ units, what is its unit product cost?

If Moody uses a markup percentage of $120\%$ of its total manufacturing cost, then what selling price per unit would it establish for Job $400?$