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PROBLEM 3-1 ACCOUNTING 232 JOB ORDER COSTING Trani Produet- A 10 DIRECT MATERIALS-OQUANTITY PER UNIT UNIT COST TOTAL UNIT MATERIAL COST $25.00 20 PRODUCT LABOR HOURS PER UNIT LABOR RATE PER HOUR TOTAL UNIT LABOR COST $20.00 APPLIED MANUFACTURING OVERHEAD UNIT COST TOTAL PRODUCT COST QUANTITY TO BE PRODUCED SELLING PRICE-THREE TIMES UNIT COST MANUFACTURING OVERHEAD COST: 45,000 DEPRECIATION UTILITIES SUPPLIES $700,000 100,000 400,000 200,000 200,000 TAXES INSURANCE ESTIMATED TOTAL COST ESIMATED TOTAL LABOR HOURS PREDERTERMINED OH RATE $1,600,000 1,350,000 220 Page