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 $157,000$

Fixed manufacturing overhead cost $ $651,000$

Variable manufacturing overhead cost per machine$-$hour $ $4\mathrm{.}70$

Required:

$1.$ Compute the plantwide predetermined overhead rate.

$2.$ During the year, Job $400$ was started and completed. The following information was available with respect to this job:

Direct materials $ $370$

Direct labor cost $ $280$

Machine$-$hours used $35$

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

$3.$ If Job $400$ includes $50$ units, what is the unit product cost for this job?

$4.$ If Moody uses a markup percentage of $120\%$ of its total manufacturing cost, then what selling price per unit would it have established for Job $40$