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PROBLEM 3-10 ACCOUNTING 232 JOB ORDER COSTING Product- A 10 $25.00 MATERIALS QUANTITY PER UNIT DIRECT UNIT COST TOTAL UNIT MATERIAL COST 20 PRODUCT LABOR HOURS PER UNIT $20.00 LABOR RATE PER HOUR TOTAL UNIT LABOR COST APPLIED MANUFACTURING OVERHEAD UNIT CO TOTAL PRODUCT COST QUANTITY TO BE PRODUCED SELLING PRICE - MANUFACTURING OVERHEAD COST: 45,000 THREE TIMES UNIT COST DEPRECIATION UTILITIES SUPPLIES TAXES INSURANCE $700,000 100,000 400,000 200,000 200,000 ESTIMATED TOTAL COST ESIMATED TOTAL LABOR HOURS PREDERTERMINED OH RATE S1,600,000 1,350,000 220 Page