Parker Corporation uses a job-order costing system and applies 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 $78,840 and 21,900 hours, respectively, for the year. In June, Job #461 was completed. Materials costs on the job totaled $5,100 and labor costs totaled $2,501 at $6.10 per hour. At the end of the year, it was determined that the company worked 26,600 direct labor-hours for the year and incurred $87,660 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. Unit product cost b. Determine the underapplied or overapplied overhead for the year.