Parker Corporation uses a job-order costing system and apples manufacturing overhead to jobs using a predetermined overhead rate based on direct labor-hours. Last year manufacturing overhead and direct labor-hours were estimated at $90,820 and 23,900 hours, respectively, for the year In June, Job #461 was completed. Materials costs on the job totaled $5,300 and labor costs totaled $2,709 at $6.30 per hour. At the end of the year, it was determined that the company worked 28,800 direct labor-hours for the year and incurred $98,940 in actual manufacturing overhead costs Required: a Job #461 contained 100 units. Determine the unit product cost that would appear on the job cost sheet Lint product cod b. Determine the underapplied or overapplied overhead for the year.