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 $73,440 and 27,200 hours, respectively, for the year. In June, Job $461 was completed. Materials costs on the job totaled $4,200 and labor costs totaled $1,664 at $5.20 per hour. At the end of the year, it was determined that the company worked 35,900 direct labor-hours for the year and incurred $89,430 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 cont b. Determine the underapplied or overapplied overhead for the year