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 $74,560 and 23,300 hours, respectively, for the year. In June, Job #461 was completed. Materials costs on the job totaled $4,700 and labor costs totaled $2,109 at $5.70 per hour. At the end of the year , it was determined that the company worked 29,500 direct labor-hours for the year and incurred $87,500 in actual manufacturing overhead costs. Required: a. Job #469 contained 100 units. Determine the unit product cost that would appear on the job cost sheet onces Unit product cost b. Determine the underapplied or overapplied overhead for the year